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A Comparison of Budgeting and Accounting Reforms in the National Governments of France, Germany, the UK and the US

Author

Listed:
  • Rowan Jones
  • Évelyne Lande

    (CEREGE [Poitiers] - Centre de recherche en gestion [EA 1722] - IAE Poitiers - Institut d'Administration des Entreprises (IAE) - Poitiers - UP - Université de Poitiers = University of Poitiers - UP - Université de Poitiers = University of Poitiers - ULR - La Rochelle Université)

  • Klaus Lüder
  • Marine Portal

    (IAE Poitiers - Institut d'Administration des Entreprises (IAE) - Poitiers - UP - Université de Poitiers = University of Poitiers)

Abstract

This paper compares technical aspects of accrual‐based budgeting and accounting reforms of the national governments of France, Germany, the UK and the US. It shows that there is no consensus among the four countries about the complete package of technical reform possibilities that is most appropriate; there is also no consensus among the four countries about each one of the possibilities that is most appropriate. What is clear is the resilience of traditional budgetary accounting systems. It is also clear that, in the fundamental context and content of the reforms, the UK is the striking exception.

Suggested Citation

  • Rowan Jones & Évelyne Lande & Klaus Lüder & Marine Portal, 2013. "A Comparison of Budgeting and Accounting Reforms in the National Governments of France, Germany, the UK and the US," Post-Print hal-02480887, HAL.
    • Handle: RePEc:hal:journl:hal-02480887
    DOI: 10.1111/faam.12022
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    Citations

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    Cited by:

    1. Newberry Susan, 2014. "The Use of Accrual Accounting in New Zealand’s Central Government: Second Thoughts," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 4(3), pages 1-15, December.
    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 1-18, December.
    3. Mussari Riccardo & Sorrentino Daniela, 2017. "Italian Public Sector Accounting Reform: A Step Towards European Public Sector Accounting Harmonisation," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 7(2), pages 137-153, July.
    4. Samir El Baz & Frédéric Gautier, 2016. "Budgeting « as practice » in a public agency [Le budget « as practice » dans une agence publique]," Post-Print hal-01900507, HAL.
    5. Rajat Deb, 2018. "Financial Audit or Forensic Audit? Government Sector Panorama," Indian Journal of Corporate Governance, , vol. 11(2), pages 135-158, December.

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