A Comparison of Budgeting and Accounting Reforms in the National Governments of France, Germany, the UK and the US

Jones, Rhys; Lande, Évelyne; Lüder, Klaus; Portal, Marine

doi:10.1111/faam.12022

Cited by 50 publications

(41 citation statements)

References 18 publications

(26 reference statements)

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“…At the micro-level (meaning for each government department/agency and for the meta-consolidation we know as Whole of Government Accounts), cash-based budgeting and accounting have been supplemented by an accrual basis. Jones et al (2013) provide our current understanding of the government's accounting, except that we now have four consecutive years of Whole of Government Accounts (2010)(2011)(2012)(2013). To focus on policy-making specifically, the 2000 law 3 that established accrual-based financial reporting requires the financial statements of each department and of the whole of government to present a true and fair view (a concept and legal requirement drawn from business accounting) and to conform to generally accepted accounting practice (a concept drawn from business accounting) subject to such adaptations as are deemed necessary by the Treasury.…”

Section: A Uk Perspective On the Epsas Proposalmentioning

confidence: 99%

A Perspective on the Proposal for European Public Sector Accounting Standards, in the Context of Accruals in UK Government Accounting

Jones

Caruana

2014

Accounting, Economics and Law

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This paper offers a UK perspective on the proposal to develop European Public Sector Accounting Standards (EPSAS). It offers the fundamentals of the UK government's system of budgeting and accounting, which is the responsibility of the UK Treasury, being one part of its responsibilities for the UK's fiscal and monetary policies. In the light of this, the EPSAS proposal remains a puzzle and a peripheral one at that. The paper ponders on the forces underlying the EPSAS proposal and notes that for the government practitioner in an EU member state, rules emanating from the EU would naturally have a macro-level focus. Consequently, any potential advantages of an accrual accounting system at micro-level may not be fully appreciated.

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Section: A Uk Perspective On the Epsas Proposalmentioning

confidence: 99%

A Perspective on the Proposal for European Public Sector Accounting Standards, in the Context of Accruals in UK Government Accounting

Jones

Caruana

2014

Accounting, Economics and Law

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“…Ahn, Jacobs, Lim, & Moon (2014) argue that recent new-institutionalism-based studies in the public sector have given more attention to unfolding heterogeneities in reforms than to organisational isomorphism. Public sector entities have increasingly becoming divergent in the process of implementing reforms (Modell, 2013;Jones, Lande, Lüder, & Portal, 2013).…”

Section: Introductionmentioning

confidence: 99%

Implementing public sector accruals in OECD member states: Major issues and challenges

Adhikari

Gårseth‐Nesbakk

2016

Accounting Forum

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Drawing on extended new institutional theory, this paper has striven to make heard the voices of accountants, budget officers, and policy makers involved in implementing public sector accruals in different OECD member states. Such voices of the organisational actors and the challenges that they are encountering in the process of implementing accrual accounting and budgeting in their specific settings are missing in the existing public sector accruals literature.The empirical findings of the study demonstrate that the political and technical ambiguities in implementing public sector accruals across countries are much broader than outlined in the academic work and presented in the reports and studies of the proponents. Such challenges, when cascaded down to the organisational level, have brought about vast uncertainty and confusion amongst most of the budget and treasury officers who deal with public sector accruals in their specific jurisdictions, threatening the legitimacy at the organisational level.More communication and collaboration amongst the actors at institutional, organisationalfield and organisational levels are therefore needed to build a coherent body of knowledge in facilitating public sector accruals reforms across countries.

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“…Moreover the same circumstance, boosting the need to create the impression of cost-effective performance, often led individual managers' goals to prevail over those of whole bodies (Nasi & Steccolini, 2008). Second, with regard to harmonisation, although NPM recipes suggested similar ingredients, the latter have been mixed differently in the various countries whose reforms aspired to that paradigm, delivering extremely heterogeneous reform-making outcomes, especially considering that most country-specific reforms were designed but rarely implemented (Jones, Lande, Lüder, & Portal, 2013).…”

Section: Public Sector Accounting Purposes In Reform Designmentioning

confidence: 99%

Italian Public Sector Accounting Reform: A Step Towards European Public Sector Accounting Harmonisation

Mussari

Sorrentino

2017

Accounting, Economics, and Law: A Convivium

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This paper discusses post-New Public Management (NPM) approaches to current patterns of public management reforms as a path-dependent phenomenon and as proposing corrective solutions to unintended shortcomings of NPM-inspired reforms. Public sector accounting reforms are seen as developing coherently with general public managerial reforms, and as showing a shift in the prioritised purposes assigned to public accounts in line with the overall design of projected reform-making. EU public sector accounting harmonisation is interpreted in this framework, and the Italian experience of public sector accounting reform is discussed in the light of EU membership. Particular emphasis is given to the likely overlap between national and government accounting due to increasingly shared purposes, whereby the former acquires a functional supportive role to the latter. Considerations on the drivers, as well as on the technical solutions of the new Italian public sector accounting system, suggest that Italian public sector accounting has taken a step in the direction of European public sector accounting harmonisation. Finally, the Italian case provides evidence of post-NPM-like accounting reform, contributing to the scanty empirical research on this topic.

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A Comparison of Budgeting and Accounting Reforms in the National Governments of France, Germany, the UK and the US

Cited by 50 publications

References 18 publications

A Perspective on the Proposal for European Public Sector Accounting Standards, in the Context of Accruals in UK Government Accounting

A Perspective on the Proposal for European Public Sector Accounting Standards, in the Context of Accruals in UK Government Accounting

Implementing public sector accruals in OECD member states: Major issues and challenges

Italian Public Sector Accounting Reform: A Step Towards European Public Sector Accounting Harmonisation

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