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Accrual Budgeting

In: Public Budgeting in India

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  • S. K. Das

Abstract

The new public management systems emphasising on the transparency, cost-effectiveness and managerial flexibility have suggested moving away from cash-based budgeting to accrual-based budgeting. This article offers an analysis of the limitations and benefits of cash and accrual systems. An attempt is also made to evaluate the experiences of New Zealand and Australia with accrual budgeting in order to gain insights into how accrual budgeting has impacted in areas of public performance, sustainability and accountability. The paper further examines the prospects of introducing accrual accounting and budgeting in India, based on the insights gained from the experiences of New Zealand and Australia.

Suggested Citation

  • S. K. Das, 2018. "Accrual Budgeting," India Studies in Business and Economics, in: Gayithri Karnam (ed.), Public Budgeting in India, chapter 0, pages 143-162, Springer.
    • Handle: RePEc:spr:isbchp:978-81-322-3917-8_9
    DOI: 10.1007/978-81-322-3917-8_9
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