Reconciliation of budgeting and accounting

Frans D. J. van Schaik

14 citations0/0 files storedPublic Money & Management

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Accounting Theory and Financial Reporting Economic and Fiscal Studies Economic Growth and Fiscal Policies

Abstract

IMPACTUsing an archival study of financial statements prepared in accordance with International Public Sector Accounting Standards (IPSAS), this article reports on inconsistent practices and the lack of explanation of the differences between budget execution and accrual accounting. If the recommendations in this article are followed, public sector financial statements will be more accessible and comparable, adding to the credibility of public sector financial reporting.

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2024OECD Journal on Budgeting 2007EFFECTS OF BUDGETARY AND ACCRUALS ACCOUNTING COEXISTENCE: EVIDENCE FROM ITALIAN LOCAL GOVERNMENTS 2003Accrual Accounting and Budgeting 2012Fiscal Transparency, Accountability, and Risk 2006Issues in Accrual Budgeting 2017Accrual Practices and Reform Experiences in OECD Countries 2003Measuring and Reporting The Nation's Finances: Statistics and Accounting 2017Accounting Standards for Complex Resources of International Organizations

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