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Accrual Accounting and Budgeting: Key Issues and Recent Developments

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  • Jón R. Blöndal

Abstract

Cash and accruals represent two end points on a spectrum of possible accounting and budgeting bases. The cash end of the spectrum has traditionally been applied by OECD member countries for their public sector activities. In recent years there has been a major trend towards the accruals end of the spectrum in member countries. About half of member countries have adopted accruals to one degree or another. The tables at the end of this paper provide details on practices in individual member countries. Several general comments can be made about the use of accruals in member countries...

Suggested Citation

  • Jón R. Blöndal, 2003. "Accrual Accounting and Budgeting: Key Issues and Recent Developments," OECD Journal on Budgeting, OECD Publishing, vol. 3(1), pages 43-59.
    • Handle: RePEc:oec:govkaa:5lmqcr2jj46d
    DOI: 10.1787/budget-v3-art4-en
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    Cited by:

    1. Alessandro Giosi & Silvia Testarmata & Sandro Brunelli & Bianca Staglianò, 2012. "Does the Quality of Public Finance Enhance Fiscal Discipline in the European Union? A Cross-Country Analysis," DSI Essays Series, DSI - Dipartimento di Studi sull'Impresa, vol. 21.
    2. Chris Chan & Danny Forwood & Heather Roper & Chris Sayers, 2009. "Public Infrastructure Financing: An International Perspective," Staff Working Papers 0902, Productivity Commission, Government of Australia.

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