Accrual-Based Budgeting and Accounting in the Public Sector: The Dutch Experience

M van der Hoek

MPRA Paper from University Library of Munich, Germany

Abstract: Traditionally, 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.

Keywords: Accrual-Based Budgeting; Public Sector Accounting; Netherlands (search for similar items in EconPapers)
JEL-codes: H6 (search for similar items in EconPapers)
Date: 2005
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Citations: View citations in EconPapers (13)

Published in Public Budgeting and Financial Management 1.25(2005): pp. 32-44

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https://mpra.ub.uni-muenchen.de/5906/2/MPRA_paper_5906.pdf original version (application/pdf)
https://mpra.ub.uni-muenchen.de/5994/2/MPRA_paper_5994.pdf revised version (application/pdf)
https://mpra.ub.uni-muenchen.de/6410/1/MPRA_paper_6410.pdf revised version (application/pdf)

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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:5906

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