WHY ARE GOVERNMENTS STILL USING CASH-BASED BUDGETING AFTER MOVING TO ACCRUAL-BASED REPORTING?

Abstract

This paper discusses the phenomenon that governments in many Western countries have transferred their cash-based systems into accrual-based systems for reporting purposes during the last decades, while still retaining... [ view full abstract ]

Authors

  1. Christoph Reichard (University of Potsdam)
  2. Jan Van Helden (University of Groningen)

Topic Area

G1 - Accounting and Accountability – Constructing society – History, culture, politics and

Session

G1-07 » Accounting and Accountability – Constructing society – History, culture, politics and accounting in the public services (Special Interest Group) (16:00 - Thursday, 20th April, C.105)

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