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

Author

Listed:
  • Marine Portal

    (CEREGE [Poitiers, La Rochelle] - Centre de recherche en gestion [EA 1722] - IAE Poitiers - Institut d'Administration des Entreprises (IAE) - Poitiers - UP - Université de Poitiers = University of Poitiers - UP - Université de Poitiers = University of Poitiers - ULR - La Rochelle Université)

  • Évelyne Lande

    (CEREGE [Poitiers, La Rochelle] - Centre de recherche en gestion [EA 1722] - IAE Poitiers - Institut d'Administration des Entreprises (IAE) - Poitiers - UP - Université de Poitiers = University of Poitiers - UP - Université de Poitiers = University of Poitiers - ULR - La Rochelle Université)

  • 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 & Évelyne Lande & Rowan Jones & Klaus Lüder, 2012. "French revolution and German circumspection: reforming budgeting and accounting in national governments," Post-Print hal-02480855, HAL.
    • Handle: RePEc:hal:journl:hal-02480855
    DOI: 10.1080/09540962.2012.703421
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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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