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Accrual-Based Budgeting and Accounting in the Public Sector: The Dutch Experience

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  • van der Hoek, M. Peter

Abstract

Traditionally, governments used to deploy input-based budgeting systems and cash-based accounting systems. However, these systems do not provide the information that is necessary for a government to operate efficiently and effectively. Therefore, a growing number of countries have already shifted or are planning to shift from cash-based tot some form of accrual accounting in the public sector. Usually, the implementation of some accrual-based system is linked to wider financial management reforms including performance management requiring information on cost. This paper focuses on the Dutch experience with the shift from cash-based accounting and budgeting systems to an accrual-based system.

Suggested Citation

  • van der Hoek, M. Peter, 2005. "Accrual-Based Budgeting and Accounting in the Public Sector: The Dutch Experience," MPRA Paper 5906, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:5906
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    References listed on IDEAS

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    1. Allen Schick, 2003. "Opportunity, strategy and tactics in reforming public management," OECD Journal on Budgeting, OECD Publishing, vol. 2(3), pages 7-34.
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    Cited by:

    1. Wioletta Mierzejewska, 2016. "STRATEGIES AND STRUCTURES OF POLISH SMEs," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
    2. Andrei-Razvan Crisan & Cristina Silvia Nistor & Adriana Tiron-Tudor & Tudor Oprisor, 2016. "Ipsas Implementation And Perspectives For Epsas Implementation At The European Union Local Government Levels," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
    3. Nicolae Marinescu, 2016. "Spillover Effects From Foreign Direct Investment To Local Smes. An Empirical Study," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
    4. Anne Drumaux, 2011. "Les anomalies dans les réformes publiques: le pourquoi et le comment?," Working Papers CEB 11-061, ULB -- Universite Libre de Bruxelles.
    5. Oana Adriana Gica & Cristina Ioana Balint, 2016. "Tourism Globalization. The Case Of Romania," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
    6. Adriana Tiron Tudor & Cristina Nistor & Andreea Carstea, 2012. "The Way of Public Institutions to Accrual Accounting – case study Romania," EuroEconomica, Danubius University of Galati, issue 2(31), pages 57-74, May.

    More about this item

    Keywords

    Accrual-Based Budgeting; Public Sector Accounting; Netherlands;

    JEL classification:

    • H6 - Public Economics - - National Budget, Deficit, and Debt

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