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Preconditions for Successful Implementation of Accrual Accounting in Central Government

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  • Noel Hepworth

Abstract

A number of national governments, including the UK, have successfully implemented a change to accrual accounting. But the change should not be regarded as an end in itself: it will not solve the problems that arise where inadequate cash accounting systems exist; it will not improve control or management where inadequate control and poor management exist; nor will it improve external audit or the legislature's control over the executive. Before this reform is introduced, cash accounting should be robust, control should be secure, external audit should be functioning well and the legislature should have an ability to call the executive to account. This article sets out preconditions that governments need to meet to ensure that the full benefits of accrual accounting are achieved.

Suggested Citation

  • Noel Hepworth, 2003. "Preconditions for Successful Implementation of Accrual Accounting in Central Government," Public Money & Management, Taylor & Francis Journals, vol. 23(1), pages 37-44, January.
  • Handle: RePEc:taf:pubmmg:v:23:y:2003:i:1:p:37-44
    DOI: 10.1111/1467-9302.00339
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    File URL: http://hdl.handle.net/10.1111/1467-9302.00339
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    Cited by:

    1. Jazmín Sánchez & David Pincay, 2013. "La Contabilidad Pública en América Latina y el Devengo en Ecuador," Analítika, Analítika - Revista de Análisis Estadístico/Journal of Statistical Analysis, vol. 6(2), pages 19-29, Diciembre.
    2. repec:fan:macoma:v:html10.3280/maco2017-003002 is not listed on IDEAS

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