Add to ORKGTraditionally, governments used to deploy input-based budgeting systems and cash-based accounting systems. However, these systems do not provide the information that is necessary for a government to operate efficiently and effectively. Therefore, a growing number of countries have already shifted or are planning to shift from cash-based tot some form of accrual accounting in the public sector. Usually, the implementation of some accrual-based system is linked to wider financial management reforms including performance management requiring information on cost. This paper focuses on the Dutch experience with the shift from cash-based accounting and budgeting systems to an accrual-based system
From a long time, accounting for public entities has been on a cash basis, with no change until the ...
Performance-based budgeting seems to be a promising tool for improving the management and accountabi...
The purpose of this study is to develop a better understanding of the way in which accrual accountin...
Traditionally, governments used to deploy input-based budgeting systems and cash-based accounting sy...
Traditionally, governments used to deploy input-based budgeting systems and cash-based accounting sy...
This paper investigates why central governments in some countries (especially the UK and Austria) ha...
In its 2001 Budget Memorandum, the Dutch government announced that accrual budgeting and accounting ...
This paper discusses the phenomenon that governments in many Western countries have transferred thei...
Government as an organizer for public fund is required to provide public accountability to public. A...
In the Dutch central government (following countries like New Zealand, Australia and the UK) a syste...
Implementation modified cash basis at public sector in Indonesia have adopted to implement accrual a...
Drawing on extended new institutional theory, this paper has striven to make heard the voices of acc...
The introduction of accrual based accounting in the public sectors of many jurisdictions throughout ...
The Netherlands has a long history in the use and development of accounting and auditing methods. Ac...
Public sector entities’ aim is to provide services to their citizens. They operate in a specific env...
From a long time, accounting for public entities has been on a cash basis, with no change until the ...
Performance-based budgeting seems to be a promising tool for improving the management and accountabi...
The purpose of this study is to develop a better understanding of the way in which accrual accountin...
Traditionally, governments used to deploy input-based budgeting systems and cash-based accounting sy...
Traditionally, governments used to deploy input-based budgeting systems and cash-based accounting sy...
This paper investigates why central governments in some countries (especially the UK and Austria) ha...
In its 2001 Budget Memorandum, the Dutch government announced that accrual budgeting and accounting ...
This paper discusses the phenomenon that governments in many Western countries have transferred thei...
Government as an organizer for public fund is required to provide public accountability to public. A...
In the Dutch central government (following countries like New Zealand, Australia and the UK) a syste...
Implementation modified cash basis at public sector in Indonesia have adopted to implement accrual a...
Drawing on extended new institutional theory, this paper has striven to make heard the voices of acc...
The introduction of accrual based accounting in the public sectors of many jurisdictions throughout ...
The Netherlands has a long history in the use and development of accounting and auditing methods. Ac...
Public sector entities’ aim is to provide services to their citizens. They operate in a specific env...
From a long time, accounting for public entities has been on a cash basis, with no change until the ...
Performance-based budgeting seems to be a promising tool for improving the management and accountabi...
The purpose of this study is to develop a better understanding of the way in which accrual accountin...