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Measuring and Reporting The Nation's Finances: Statistics and Accounting

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  • Rowan Jones

Abstract

Measuring and reporting the nation's finances are based on government budgeting, national accounting and the accounting discipline, which are all fundamentally different. The nature and extent of these differences has rarely been made explicit. The most visible change in the accounting discipline in the second half of the 20th century was the emergence of codifications of accounting, with concomitant policy-making processes that allow for 'due process'. One result is that each codification is different within countries such as the UK and US, as well as between them. The codifications for government budgeting and national accounting are different again. The article offers some broad conclusions.

Suggested Citation

  • Rowan Jones, 2003. "Measuring and Reporting The Nation's Finances: Statistics and Accounting," Public Money & Management, Taylor & Francis Journals, vol. 23(1), pages 21-28, January.
    • Handle: RePEc:taf:pubmmg:v:23:y:2003:i:1:p:21-28
    DOI: 10.1111/1467-9302.00337
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    References listed on IDEAS

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    1. Andrew Likierman, 1998. "Resource Accounting and Budgeting—Where are we Now?," Public Money & Management, Taylor & Francis Journals, vol. 18(2), pages 17-20, April.
    2. David Heald & George Georgiou, 2000. "Consolidation principles and practices for the UK government sector," Accounting and Business Research, Taylor & Francis Journals, vol. 30(2), pages 153-167.
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    Cited by:

    1. Vincenzo Sforza, 2014. "Dialogue with standard setters," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2014(2-3-4), pages 141-154.
    2. Jones Rowan & Caruana Josette, 2014. "A Perspective on the Proposal for European Public Sector Accounting Standards, in the Context of Accruals in UK Government Accounting," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 4(3), pages 265-282, December.
    3. Carolyn J. Cordery & Kevin Simpkins, 2016. "Financial reporting standards for the public sector: New Zealand's 21st-century experience," Public Money & Management, Taylor & Francis Journals, vol. 36(3), pages 209-218, April.
    4. Jesus, Maria Antónia & Jorge, Susana, 2016. "Accounting basis adjustments and deficit reliability: Evidence from southern European countries," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(1), pages 77-88.

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