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Accrual Accounting Reforms in Governments: Going Back to Where We Belong


  • Johan Christiaens
  • Jan Rommel
  • Manuela Van den Berghe


Based on governmental accounting experiences and on the rising criticism considering accrual accounting, this paper proposes that accrual accounting in governments will only succeed in the coming years in businesslike governments. Referring to International Public Standard Accounting Standards (IPSAS), this proposition mainly leans on the inappropriately transferred framework from the profit sector, the underestimated difficulties considering accrual budgeting and the poor attention on the political dimension. This paper highlights on the important technical and political issues of transferring accrual accounting as a successful tool in modernizing governments.

Suggested Citation

  • Johan Christiaens & Jan Rommel & Manuela Van den Berghe, 2007. "Accrual Accounting Reforms in Governments: Going Back to Where We Belong," The IUP Journal of Accounting Research and Audit Practices, IUP Publications, vol. 0(1), pages 20-38, January.
  • Handle: RePEc:icf:icfjar:v:06:y:2007:i:1:p:20-38

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