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Accrual practices and reform experiences in OECD countries Results of the 2016 OECD Accruals Survey

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  • Delphine Moretti

Abstract

Over the past two decades, a growing number of governments have begun moving away from pure cash accounting toward accrual accounting. In the wake of these reforms, the budget presentation, audit techniques, and accounting standards setting and consolidation practices have evolved significantly. This paper reviews the current accrual practices in OECD countries, challenges associated with accruals reforms, and assesses the benefits achieved. It finally considers initiatives in OECD countries to make better use of accrual information in the future. JEL Classification: H60, H83 Keywords: accrual accounting, accrual budgeting, accounting practices, budgeting practices, consolidation, external audit, accounting standard setting.

Suggested Citation

  • Delphine Moretti, 2016. "Accrual practices and reform experiences in OECD countries Results of the 2016 OECD Accruals Survey," OECD Journal on Budgeting, OECD Publishing, vol. 16(1), pages 9-28.
    • Handle: RePEc:oec:govkaa:5jlv2jx2mtzq
    DOI: 10.1787/budget-16-5jlv2jx2mtzq
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    Citations

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    Cited by:

    1. Edwin Lau & Zsuzsanna Lonti & Rebecca Schultz, 2017. "Challenges in the Measurement of Public Sector Productivity in OECD 180 Countries," International Productivity Monitor, Centre for the Study of Living Standards, vol. 32, pages 180-195, Spring.
    2. David Heald & Ron Hodges, 2018. "Accounting for government guarantees: perspectives on fiscal transparency from four modes of accounting," Accounting and Business Research, Taylor & Francis Journals, vol. 48(7), pages 782-804, November.
    3. Hans Pitlik & Michael Klien & Stefan Schiman, 2017. "Stabilitätskonforme Berücksichtigung nachhaltiger öffentlicher Investitionen," WIFO Studies, WIFO, number 60595, April.
    4. Bessho, Shun-ichiro & Hirota, Haruaki, 2023. "Do public account financial statements matter? Evidence from Japanese municipalities," European Journal of Political Economy, Elsevier, vol. 78(C).
    5. Florian Dorn & Stefanie Gaebler & Felix Roesel, 2021. "Ineffective fiscal rules? The effect of public sector accounting standards on budgets, efficiency, and accountability," Public Choice, Springer, vol. 186(3), pages 387-412, March.
    6. Changwony, Frederick Kibon & Paterson, Audrey S., 2019. "Accounting practice, fiscal decentralization and corruption," The British Accounting Review, Elsevier, vol. 51(5).
    7. Emanuele Padovani & Luca Rescigno & Jacopo Ceccatelli, 2018. "Municipal Bond Debt and Sustainability in a Non-Mature Financial Market: The Case of Italy," Sustainability, MDPI, vol. 10(9), pages 1-25, September.

    More about this item

    Keywords

    accrual accounting; accrual budgeting; accounting practices; budgeting practices; consolidation; external audit; accounting standard setting.;
    All these keywords.

    JEL classification:

    • H60 - Public Economics - - National Budget, Deficit, and Debt - - - General
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

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