Reconciliation of budgeting and accounting

Frans D. J. van Schaik

Public Money & Management, 2023, vol. 43, issue 5, 473-482

Abstract: Using an archival study of financial statements prepared in accordance with International Public Sector Accounting Standards (IPSAS), this article reports on inconsistent practices and the lack of explanation of the differences between budget execution and accrual accounting. If the recommendations in this article are followed, public sector financial statements will be more accessible and comparable, adding to the credibility of public sector financial reporting.

Date: 2023
References: Add references at CitEc
Citations:

Downloads: (external link)
http://hdl.handle.net/10.1080/09540962.2021.2000693 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:pubmmg:v:43:y:2023:i:5:p:473-482

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/RPMM20

DOI: 10.1080/09540962.2021.2000693

Access Statistics for this article

Public Money & Management is currently edited by Michaela Lavender

More articles in Public Money & Management from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().