Innovations in Governmental Accounting Systems

Christiaens, Johan; Vanhee, Christophe

doi:10.1007/978-1-4757-5504-6_15

Cited by 8 publications

(1 citation statement)

References 6 publications

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“…9. At present, Belgium is dealing with important accrual accounting reforms at regional and local levels (Christiaens, 2000;Christiaens & Vanhee, 2001). 347 10.…”

Section: =mentioning

confidence: 99%

Reshaping Public Sector Accounting: An International Comparative View

2003

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The aim of this paper is to study the governmental accounting transformations carried out in 16 member countries of the Organization for Economic Coordination and Development (OECD) and the European Community, taking the International Public Sector Accounting Standards (IPSAS) as a benchmark. To carry out the study we have used the de facto information disclosed by central government financial reports. The study shows that between the extremes of cash and full accrual accounting the countries studied have put numerous intermediate variants into practice. Accrual accounting developments seem more related to New Public Management (NPM) initiatives than to the cultural categories studied. Résumé L'objectif de cet article est d'etudier les transformations effectuees dans la comptabilite publique dans 16 pays de I'OCDE (Organisation de cooperation et de developpement economiques) et des Communautes europeennes en prenant comme reference I'International Public Sector Accounting Standards (IPSAS). Pour mener a bien I'etude, nous avons employe I'information de fait revelee par les rapports financiers du gouvernement central. L'etude prouve qu'entre la methode de la comptabilite de caisse et la comptabilite d'exercice pour toutes les operations, les pays etudies ont mis en place de nom‐breuses variantes intermediaires. Les developpements de la comptabilite en creances et dettes semblent etre plus en relation avec les initiatives du New Public Management (NPM) qu'avec les categories culturelles etudiees.

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“…9. At present, Belgium is dealing with important accrual accounting reforms at regional and local levels (Christiaens, 2000;Christiaens & Vanhee, 2001). 347 10.…”

Section: =mentioning

confidence: 99%