Article2012

Should Business and Non-Business Accounting be Different? A Comparative Perspective Applied to the French Central Government Accounting Standards

49 citations0/0 files storedInternational Journal of Public Administration

No readable copy stored yet — this record is metadata only.

Accounting Theory and Financial Reporting Accounting and Organizational Management Economic Growth and Fiscal Policies

Abstract

The French General Law of Finances of 2001 introduced a set of accounting standards including an explicit conceptual framework reconciling accrual basis accounting with the specific aspects of accounting for central government activities. This article analyzes this French set of accounting standards from a dualistic perspective that compares both business and non-business accounting. Three different views of accounting for business enterprises are addressed: the wealth-basis (static), the cash-basis, and the accrual-basis (dynamic). A dynamic view of the accrual basis is adapted to the specificities of non-business entities, including governments. The accounting representation is used here to explore further the nature and role of public sector activities within the economic system and their economic and monetary significance.

Citations in this library

Stored only when both papers are in the corpus — 49 citations exist upstream.

References

1992Accounting numbers as “inscription”: Action at a distance and the development of accounting 1976Theory of Accounting Measurement.1998Application of Accrual Accounting in the Australian Public Sector – Rhetoric or Reality 1996Theory of Accounting and Control 1988Research in Governmental and Nonprofit Accounting.2003Government Accounting: An Assessment of Theory, Purposes and Standards 2003Public private partnerships: an introduction 1985Issues in Public Sector Accounting

Cited by

2017IPSAS, EPSAS and Other Challenges in European Public Sector Accounting and Auditing 2014Harmonising European Public Sector Accounting Standards (EPSAS): Issues and Perspectives for Europe’s Economy and Society 2016Accounting representations of public debt and deficits in European central government accounts: An exploration of anomalies and contradictions 2021A consistent bottom-up approach for deriving a conceptual framework for public sector financial accounting 2016New development: The conceptual underpinnings of international public sector accounting

Imported from OpenAlex (CC0) — nothing here is generated.