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Should Business and Non-Business Accounting be Different? A Comparative Perspective Applied to the French Central Government Accounting Standards

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  • Yuri Biondi

Abstract

The French General Law of Finances of 2001 introduced a set of accounting standards including an explicit conceptual framework reconciling accrual basis accounting with the specific aspects of accounting for central government activities. This article analyzes this French set of accounting standards from a dualistic perspective that compares both business and non-business accounting. Three different views of accounting for business enterprises are addressed: the wealth-basis (static), the cash-basis, and the accrual-basis (dynamic). A dynamic view of the accrual basis is adapted to the specificities of non-business entities, including governments. The accounting representation is used here to explore further the nature and role of public sector activities within the economic system and their economic and monetary significance.

Suggested Citation

  • Yuri Biondi, 2012. "Should Business and Non-Business Accounting be Different? A Comparative Perspective Applied to the French Central Government Accounting Standards," International Journal of Public Administration, Taylor & Francis Journals, vol. 35(9), pages 603-619, July.
    • Handle: RePEc:taf:lpadxx:v:35:y:2012:i:9:p:603-619
    DOI: 10.1080/01900692.2012.661186
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    Cited by:

    1. Biondi Yuri & Soverchia Michela, 2014. "Accounting Rules for the European Communities: A Theoretical Analysis," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 4(3), pages 179-214, December.
    2. Mussari Riccardo, 2014. "EPSAS and the Unification of Public Sector Accounting Across Europe," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 4(3), pages 299-312, December.
    3. Sheila Ellwood & Susan Newberry, 2016. "New development: The conceptual underpinnings of international public sector accounting," Public Money & Management, Taylor & Francis Journals, vol. 36(3), pages 231-234, April.

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