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Financial accounting reform in flemish municipalities: an empirical study of the comparability of the annual accounts

Financial accounting reform in flemish municipalities: an empirical study of the comparability of... The purpose of this research is to examine the accounting output of the reformed financial accounting system of municipalities in Belgium, particularly in Flanders. For the first time ever in Belgian governments, an accounting reform transferred from business accounting was imposed. The research hypothesizes that the level of material comparability of the accounting output is very poor in spite of the strict accounting regulations. The empirical results indicate that the annual accounts are actually incomparable in many respects and that these problems cannot be explained away by a lack of experience. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Public Budgeting, Accounting & Financial Management Emerald Publishing

Financial accounting reform in flemish municipalities: an empirical study of the comparability of the annual accounts

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Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
1096-3367
DOI
10.1108/JPBAFM-12-02-2000-B001
Publisher site
See Article on Publisher Site

Abstract

The purpose of this research is to examine the accounting output of the reformed financial accounting system of municipalities in Belgium, particularly in Flanders. For the first time ever in Belgian governments, an accounting reform transferred from business accounting was imposed. The research hypothesizes that the level of material comparability of the accounting output is very poor in spite of the strict accounting regulations. The empirical results indicate that the annual accounts are actually incomparable in many respects and that these problems cannot be explained away by a lack of experience.

Journal

Journal of Public Budgeting, Accounting & Financial ManagementEmerald Publishing

Published: Mar 1, 2000

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