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- Publisher
- Wiley
- Copyright
- Copyright © 2008 Wiley Subscription Services, Inc., A Wiley Company
- ISSN
- 0267-4424
- eISSN
- 1468-0408
- DOI
- 10.1111/j.1468-0408.2008.00443.x
- Publisher site
- See Article on Publisher Site
Abstract
Based 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.
Journal
Financial Accountability & Management – Wiley
Published: Feb 1, 2008