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French revolution and German circumspection: reforming budgeting and accounting in national governments

Author

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  • Marine Portal
  • Evelyne Lande
  • Rowan Jones
  • Klaus Lüder

Abstract

In France in 2001, a revolutionary budgeting and accounting reform of the central government was begun and, in 2006, introduced—it is now almost complete. In 2006, the German federal government began a similarly revolutionary budgeting and accounting reform, but abandoned it in 2010. We identify the similarities in technique between the two countries' reforms but also significant differences. The authors conclude that, notwithstanding the importance of accrual accounting in the French revolution and in the abortive German revolution, the resilience of the traditional budgetary accounting systems is striking.

Suggested Citation

  • Marine Portal & Evelyne Lande & Rowan Jones & Klaus Lüder, 2012. "French revolution and German circumspection: reforming budgeting and accounting in national governments," Public Money & Management, Taylor & Francis Journals, vol. 32(5), pages 357-361, September.
    • Handle: RePEc:taf:pubmmg:v:32:y:2012:i:5:p:357-361
    DOI: 10.1080/09540962.2012.703421
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    1. Évelyne Lande, 2000. "Macro-accounting and Micro-accounting Relationships in France," Post-Print hal-02480872, HAL.
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    Cited by:

    1. Samir El Baz & Frédéric Gautier, 2016. "Budgeting « as practice » in a public agency [Le budget « as practice » dans une agence publique]," Post-Print hal-01900507, HAL.

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