French revolution and German circumspection: reforming budgeting and accounting in national governments

Marine Portal (), Évelyne Lande (), Rowan Jones and Klaus Lüder
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Marine Portal: CEREGE [Poitiers, La Rochelle] - Centre de recherche en gestion [EA 1722] - UP - Université de Poitiers = University of Poitiers - ULR - La Rochelle Université
Évelyne Lande: CEREGE [Poitiers, La Rochelle] - Centre de recherche en gestion [EA 1722] - UP - Université de Poitiers = University of Poitiers - ULR - La Rochelle Université

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Abstract: In France in 2001, a revolutionary budgeting and accounting reform of the central government was begun and, in 2006, introduced—it is now almost complete. In 2006, the German federal government began a similarly revolutionary budgeting and accounting reform, but abandoned it in 2010. We identify the similarities in technique between the two countries' reforms but also significant differences. The authors conclude that, notwithstanding the importance of accrual accounting in the French revolution and in the abortive German revolution, the resilience of the traditional budgetary accounting systems is striking.

Keywords: Accrual accounting; budgeting; France; Germany; national government (search for similar items in EconPapers)
Date: 2012-09
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Citations: View citations in EconPapers (1)

Published in Public Money and Management, 2012, 32 (5), pp.357-361. ⟨10.1080/09540962.2012.703421⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02480855

DOI: 10.1080/09540962.2012.703421

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