This paper compares technical aspects of accrual‐based budgeting and accounting reforms of the national governments of France, Germany, the UK and the US. It shows that there is no consensus among the four countries about the complete package of technical reform possibilities that is most appropriate; there is also no consensus among the four countries about each one of the possibilities that is most appropriate. What is clear is the resilience of traditional budgetary accounting systems. It is also clear that, in the fundamental context and content of the reforms, the UK is the striking exception.

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This paper discusses the interaction between national accounting and micro‐accounting processes and highlights a very specific French characteristic in terms of accounting standardisation: the predominant role played by the State in the standardisation process. This may be explained by the French State's tradition of centralisation, dating back to the Napoleonic period and still very much present. Nonetheless, this high degree of centralisation and co‐ordination of the accounting standardisation processes has not resulted in a uniform accounting procedure for all sectors of activity. However, these differences may become gradually less marked, as the main short‐term objective of a newly‐reorganised body responsible for co‐ordinating accounting standards is to provide for a coherent body of doctrine that takes into account the specific characteristics of all the different sectors.

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