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Resource Accounting and Executive Agencies

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  • Maurice Pendlebury
  • Yusuf Karbhari

Abstract

Executive agencies have had several years’ experience of the introduction and development of accruals based accounting systems. Senior agency managers therefore provide an authoritative source of information on the problems that could follow from introducing it more widely across government. A survey of senior managers revealed that, despite major improvements in accounting information systems, agencies still face difficulties in implementing accruals accounting. Government departments also seem unlikely to accept easily the switch from cash accounting to accruals accounting without extensive training. The effort and resources required for this should not be underestimated.

Suggested Citation

  • Maurice Pendlebury & Yusuf Karbhari, 1998. "Resource Accounting and Executive Agencies," Public Money & Management, Taylor & Francis Journals, vol. 18(2), pages 29-33, April.
    • Handle: RePEc:taf:pubmmg:v:18:y:1998:i:2:p:29-33
    DOI: 10.1111/1467-9302.00112
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    Cited by:

    1. Cohen, Sandra & Leventis, Stergios, 2013. "Effects of municipal, auditing and political factors on audit delay," Accounting forum, Elsevier, vol. 37(1), pages 40-53.

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