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Wiley InterScience | |||||||||
  Financial Accountability & ManagementVolume 24 Issue 1, Pages 59 - 75 Published Online: 11 Jan 2008 Journal compilation © 2010 Blackwell Publishing Ltd
Abstract | References | Full Text: HTML, PDF (Size: 475K) | Related Articles | Citation Tracking  ACCRUAL ACCOUNTING REFORMS: ONLY FOR BUSINESSLIKE (PARTS OF) GOVERNMENTS Copyright 2008 The Authors Journal compilation © 2008 Blackwell Publishing Ltd KEYWORDS cameralistic accounting • accounting reform • government accounting • accrual accounting ABSTRACTBased on governmental accounting experiences and on the rising criticism of accrual accounting, this paper proposes that accrual accounting in governments will only succeed in businesslike (parts of) governments in the coming years. This proposition leans on the inappropriate transfer of the accrual accounting framework from the profit sector, the underestimation of difficulties considering accrual budgeting and the lack of attention to the political dimension. This paper points out that the advocates of accrual accounting have neglected some important considerations. | 
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