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The limits of accrual accounting applied to public accounts: A French view

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  • Jean-Paul Milot

Abstract

The French system of public accounts continues to function at its current state with little doubt. The gap between information provided on the one hand, and users’ vague expectations on the other however, is insistent and continues to widen. At its current state, the public accounts system is not only costly but is also starting to prove inadequate in addressing the challenges of the future. This article aims to determine the extent to which this system could be enhanced – and at what cost – or whether the development of a new system built on different principles should be considered.

Suggested Citation

  • Jean-Paul Milot, 2021. "The limits of accrual accounting applied to public accounts: A French view," OECD Journal on Budgeting, OECD Publishing, vol. 21(1).
    • Handle: RePEc:oec:govkaa:768cc082
    DOI: 10.1787/768cc082-en
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    More about this item

    Keywords

    accrual accounting; public accounts; financial accounting; public finances; notes to financial statements; consolidation; contingent liability;
    All these keywords.

    JEL classification:

    • H50 - Public Economics - - National Government Expenditures and Related Policies - - - General
    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems

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