Accrual-Based Budgeting and Accounting in the Public Sector: The Dutch Experience
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.
|Date of creation:||2005|
|Date of revision:|
|Publication status:||Published in Public Budgeting and Financial Management 1.25(2005): pp. 32-44|
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- Allen Schick, 2002. "Opportunity, strategy and tactics in reforming public management," OECD Journal on Budgeting, OECD Publishing, vol. 2(3), pages 7-34.
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