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Governmental Accounting Reform: Evolution Of The Implementation In Flemish Municipalities

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  • J. CHRISTIAENS
  • V. VAN PETEGHEM

Abstract

Some studies measured the success of adopting governmental accounting reforms (New Public Management) revealing many problems. However, these empirical studies only consider the starting point assuming that implementation difficulties are just transition problems that will disappear automatically in time. This study concentrates on how implementing a governmental reform evolves after a number of years. Looking at Flemish municipalities it reveals that the level of compliance has merely increased in 1995-1997 and it has remained unchanged in 1997-99. It evidences that there is no self-regulating effect of implementing governmental reforms, even after a period of almost 5 years of experience.

Suggested Citation

  • J. Christiaens & V. Van Peteghem, 2004. "Governmental Accounting Reform: Evolution Of The Implementation In Flemish Municipalities," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 04/256, Ghent University, Faculty of Economics and Business Administration.
  • Handle: RePEc:rug:rugwps:04/256
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    File URL: http://wps-feb.ugent.be/Papers/wp_04_256.pdf
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    References listed on IDEAS

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    10. Inger Johanne Pettersen, 2001. "Implementing management accounting reforms in the public sector: the difficult journey from intentions to effects," European Accounting Review, Taylor & Francis Journals, vol. 10(3), pages 561-581.
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    Cited by:

    1. Eriotis, Nikolaos & Stamatiadis, Filippos & Vasiliou, Dimitrios, 2011. "Assessing Accrual Accounting Reform in Greek Public Hospitals: An Empirical Investigation," MPRA Paper 30246, University Library of Munich, Germany.
    2. Christofzik, Désirée I., 2019. "Does accrual accounting alter fiscal policy decisions? - Evidence from Germany," European Journal of Political Economy, Elsevier, vol. 60(C).
    3. Otniel Safkaur & Yohanis Sagrim, 2019. "Problems Affecting Financial Reporting Empiric Quality Good Governance Investigation," International Journal of Economics and Financial Issues, Econjournals, vol. 9(4), pages 241-249.
    4. Otniel Safkaur & Nunuy Nur Afiah & Sugiono Poulus & Muhammad Dahlan, 2019. "The Effect of Quality Financial Reporting on Good Governance," International Journal of Economics and Financial Issues, Econjournals, vol. 9(3), pages 277-286.
    5. Khoirul Aswar & Siti Zabedah Saidin, 2018. "Accrual Accounting Adoption In Java Municipalities: An Empirical Investigation," International Journal of Business and Economic Sciences Applied Research (IJBESAR), International Hellenic University (IHU), Kavala Campus, Greece (formerly Eastern Macedonia and Thrace Institute of Technology - EMaTTech), vol. 11(3), pages 24-30, December.
    6. B. Buylen & J. Christiaens, 2012. "Why do some party leaders in Flemish municipal councils get more acquainted with New Public Management principles than others ? An investigation into the impact of their individual characteristics," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 12/821, Ghent University, Faculty of Economics and Business Administration.
    7. Aditya Wira Dianto & Khoirul Aswar, 2020. "Assessing Accrual Accounting Implementation in Cianjur Regency: An Empirical Investigation," International Journal of Business and Economic Sciences Applied Research (IJBESAR), International Hellenic University (IHU), Kavala Campus, Greece (formerly Eastern Macedonia and Thrace Institute of Technology - EMaTTech), vol. 13(1), pages 7-13, April.
    8. Khoirul Aswar & Siti Zabedah Saidin, 2018. "The Influencing Factors On The Level Of Accrual Accounting Adoption: A Conceptual Approach," Romanian Economic Business Review, Romanian-American University, vol. 13(2), pages 30-36, June.

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