The deployment and uses of accrual accounting in the OECD

Le déploiement et les usages de la comptabilité d’engagement au sein de l’OCDE

Evelyne Lande () and Hasina Rasolonjatovo
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Evelyne Lande: CEREGE - Centre Européen de Recherche et d'Enseignement des Géosciences de l'Environnement - IRD - Institut de Recherche pour le Développement - AMU - Aix Marseille Université - CdF (institution) - Collège de France - INSU - CNRS - Institut national des sciences de l'Univers - CNRS - Centre National de la Recherche Scientifique - INRAE - Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement
Hasina Rasolonjatovo: INSCAE - Institut national des sciences comptables et de l’administration d’entreprises [Madagascar] = National Institute of Accounting Science and Business Administration [Madagascar]

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Abstract: The deployment and uses of accrual accounting in the OECD − The OECD is one of the international organizations that pushed for the adoption of accrual accounting, particularly IPSAS-based accrual accounting. The purpose of this article is to first present an inventory of the deployment of accrual accounting adopted by 73 % of OECD member countries. Secondly, the article shows that this accrual accounting is mainly used for two purposes. The first purpose put forward is the management of public assets, accrual accounting allowing a better knowledge of the latter necessary for managers to be able to carry out arbitrations. The second purpose is to be able to guarantee greater transparency in management by disseminating better quality information. Thus, in countries that have adopted accrual accounting, public corruption is perceived as less prevalent compared to other countries that have not adopted accrual accounting.

Keywords: Accrual accounting; asset monitoring and management; OECD; anti-corruption; Comptabilité d’engagement; gestion du patrimoine; OCDE; lutte contre la corruption (search for similar items in EconPapers)
Date: 2022-12
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Published in Revue française d’administration publique, 2022, 3 (183), pp.751-125. ⟨10.3917/rfap.183.0110⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03919393

DOI: 10.3917/rfap.183.0110

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