Accrual Accounting Reforms: Only for Businesslike (Parts of) Governments

17 Pages Posted: 13 Jan 2008

See all articles by Johan Christiaens

Johan Christiaens

Ghent University-Universiteit Gent - Department of Accountancy and Corporate Finance

Jan Rommel

affiliation not provided to SSRN

Abstract

Based on governmental accounting experiences and on the rising criticism of accrual accounting, this paper proposes that accrual accounting in governments will only succeed in businesslike (parts of) governments in the coming years. This proposition leans on the inappropriate transfer of the accrual accounting framework from the profit sector, the underestimation of difficulties considering accrual budgeting and the lack of attention to the political dimension. This paper points out that the advocates of accrual accounting have neglected some important considerations.

JEL Classification: M41, M44, M47, M48

Suggested Citation

Christiaens, Johan and Rommel, Jan, Accrual Accounting Reforms: Only for Businesslike (Parts of) Governments. Financial Accountability & Management, Vol. 24, No. 1, pp. 59-75, February 2008. Available at SSRN: https://ssrn.com/abstract=1083205 or http://dx.doi.org/10.1111/j.1468-0408.2008.00443.x

Johan Christiaens (Contact Author)

Ghent University-Universiteit Gent - Department of Accountancy and Corporate Finance ( email )

Bedrijfsfinanciering (RUG)
Kuiperskaai 55 E
Ghent, B-9000
Belgium

Jan Rommel

affiliation not provided to SSRN

No Address Available

Register to save articles to
your library

Register

Paper statistics

Downloads
9
Abstract Views
2,272
PlumX Metrics