A Comparison of Budgeting and Accounting Reforms in the National Governments of France, Germany, the UK and the US

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

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Abstract: This paper compares technical aspects of accrual‐based budgeting and accounting reforms of the national governments of France, Germany, the UK and the US. It shows that there is no consensus among the four countries about the complete package of technical reform possibilities that is most appropriate; there is also no consensus among the four countries about each one of the possibilities that is most appropriate. What is clear is the resilience of traditional budgetary accounting systems. It is also clear that, in the fundamental context and content of the reforms, the UK is the striking exception.

Keywords: budgetary accounting; accrual basis; national governments; France; Germany; UK; US (search for similar items in EconPapers)
Date: 2013-11
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Citations: View citations in EconPapers (6)

Published in Financial Accountability & Management, 2013, 29 (4), pp.419-441. ⟨10.1111/faam.12022⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02480887

DOI: 10.1111/faam.12022

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