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A Comparison of Budgeting and Accounting Reforms in the National Governments of France, Germany, the UK and the US
Author(s) -
Jones Rowan,
Lande Evelyne,
Lüder Klaus,
Portal Marine
Publication year - 2013
Publication title -
financial accountability and management
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.661
H-Index - 44
eISSN - 1468-0408
pISSN - 0267-4424
DOI - 10.1111/faam.12022
Subject(s) - accrual , accounting , context (archaeology) , national accounts , political science , economics , business , geography , archaeology , earnings
This paper compares technical aspects of accrual‐based budgeting and accounting reforms of the national governments of France, Germany, the UK and the US. It shows that there is no consensus among the four countries about the complete package of technical reform possibilities that is most appropriate; there is also no consensus among the four countries about each one of the possibilities that is most appropriate. What is clear is the resilience of traditional budgetary accounting systems. It is also clear that, in the fundamental context and content of the reforms, the UK is the striking exception.