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Governmental Accounting Reforms: Going Back Where We Belong?






Based on governmental accounting experiences and on the rising criticism considering accrual accounting, this paper aims at proposing that accrual accounting in governments will only succeed in the coming years in businesslike (parts of) governments. This proposition mainly leans on the inappropriately transferred framework from the profit sector, the underestimated difficulties considering accrual budgeting and the poor attention on the political dimension. This paper intends to shed a light on important technical and political issues that seem to be forgotten in the mind of the protagonists of transferring accrual accounting as a successful tool in modernising governments.

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  • J. Christiaens & J. Rommel, 2006. "Governmental Accounting Reforms: Going Back Where We Belong?," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 06/398, Ghent University, Faculty of Economics and Business Administration.
  • Handle: RePEc:rug:rugwps:06/398

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    1. repec:dau:papers:123456789/1086 is not listed on IDEAS
    2. Gorter, Cees & Nijkamp, Peter & Rietveld, Piet, 1993. "The Impact of Employers' Recruitment Behaviour on the Allocation of Vacant Jobs to Unemployed Job Seekers," Empirical Economics, Springer, vol. 18(2), pages 251-269.
    3. Hendrik P Van Dalen & Kène Henkens, 2005. "The Double Standard in Attitudes toward Retirement – The Case of the Netherlands," The Geneva Papers on Risk and Insurance - Issues and Practice, Palgrave Macmillan;The Geneva Association, vol. 30(4), pages 693-710, October.
    4. De Vos, A. & Dewettinck, K. & Dirk Buyens, 2006. "To move or not to move? The relationship between career management and preferred career moves," Vlerick Leuven Gent Management School Working Paper Series 2006-20, Vlerick Leuven Gent Management School.
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    Cameralistic accounting; accounting reform; government accounting;

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