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Prerequisites for applying accrual accounting in the public sector

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  • Evelyne Lande
  • Sébastien Rocher

Abstract

Many countries are reforming their accounting systems and are using, or are planning to use, accrual based accounting. This article explains what needs to be considered to apply accrual accounting successfully in the public sector. The authors highlight the issues (for example taxation and intangible assets) that international accounting bodies need to address.

Suggested Citation

  • Evelyne Lande & Sébastien Rocher, 2011. "Prerequisites for applying accrual accounting in the public sector," Public Money & Management, Taylor & Francis Journals, vol. 31(3), pages 219-222, May.
    • Handle: RePEc:taf:pubmmg:v:31:y:2011:i:3:p:219-222
    DOI: 10.1080/09540962.2011.573241
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    References listed on IDEAS

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    1. Noel Hepworth, 2003. "Preconditions for Successful Implementation of Accrual Accounting in Central Government," Public Money & Management, Taylor & Francis Journals, vol. 23(1), pages 37-44, January.
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    Cited by:

    1. Natalia Aversano & Ferdinando Di Carlo & Giuseppe Sannino & Paolo Tartaglia Polcini & Rosa Lombardi, 2020. "Corporate social responsibility, stakeholder engagement, and universities: New evidence from the Italian scenario," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(4), pages 1892-1899, July.
    2. Raffer, Christian, 2020. "Accrual Accounting and the Local Government Budget - A Matching Evaluation," VfS Annual Conference 2020 (Virtual Conference): Gender Economics 224630, Verein für Socialpolitik / German Economic Association.
    3. Irlan Fery, 2018. "The Influence of Information Technology on Application of Accrual Accounting," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 8(3), pages 194-208, July.
    4. Zubir Azhar & Ervina Alfan & Krishnen Kishan & Nurul Husna Assanah, 2022. "Accrual Accounting at Different Levels of the Public Sector: A Systematic Literature Review," Australian Accounting Review, CPA Australia, vol. 32(1), pages 36-62, March.
    5. Anna Banociova & Radoslav Tusan, 2017. "Using Audit Methods In The Auditing Of Non-Current Assets Of The Municipality," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 215-226, July.
    6. Hanane Jafi & Said Youssef, 2021. "Public sector accounting education and training as supportive mechanisms of the ongoing accrual-based accounting reforms," Technium Social Sciences Journal, Technium Science, vol. 25(1), pages 1-8, November.

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