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Transition to Accrual Accounting

Author

Listed:
  • Abdul Khan
  • Stephen Mayes

Abstract

This technical note and manual addresses the following main questions: 1. What is accrual accounting? 2. What are the reasons for moving from cash to accrual accounting? 3. What are the differences between accrual accounting and accrual budgeting? 4. What are the main steps to be taken in moving from cash to accrual accounting? 5. What are the preconditions for introducing accrual accounting? 6. How should a move to accrual accounting be sequenced and managed in relation to the government overall agenda for public management reform?

Suggested Citation

  • Abdul Khan & Stephen Mayes, 2009. "Transition to Accrual Accounting," IMF Technical Notes and Manuals 2009/002, International Monetary Fund.
    • Handle: RePEc:imf:imftnm:2009/002
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    File URL: http://www.imf.org/external/pubs/cat/longres.aspx?sk=23248
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    Citations

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    Cited by:

    1. Kaplanoglou, Georgia & Rapanos, Vassilis T., 2011. "The Greek fiscal crisis and the role of fiscal governance," LSE Research Online Documents on Economics 36432, London School of Economics and Political Science, LSE Library.
    2. Florian Dorn & Stefanie Gaebler & Felix Roesel, 2021. "Ineffective fiscal rules? The effect of public sector accounting standards on budgets, efficiency, and accountability," Public Choice, Springer, vol. 186(3), pages 387-412, March.
    3. 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.
    4. Omar Abed Awad Joudeh & Firas S. Q. Barakat & Oroubah A. R. Mahmoud, 2021. "The Effect of Using Accounting Measurement Bases (Cash and Accrual) on the Performance of the Industrial Companies Listed on Palestine Stock Exchange," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 12(3), pages 393-406, May.
    5. Khoirul Aswar & Siti Zabedah Saidin, 2018. "The Influencing Factors On The Level Of Accrual Accounting Adoption: A Conceptual Approach," Romanian Economic Business Review, Romanian-American University, vol. 13(2), pages 30-36, June.
    6. Cem Dener & Joanna Alexandra Watkins & William Leslie Dorotinsky, 2011. "Financial Management Information Systems : 25 Years of World Bank Experience on What Works and What Doesn't," World Bank Publications - Books, The World Bank Group, number 2297.
    7. Sharifah Sabrina Syed Ali & Sharon Cheuk Choy Sheung & Mohd Waliuddin Mohd Razali, 2019. "Case Study in a Malaysian Public Agency on an Asset Management-Moving Towards the Accrual Basis of Accounting," Accounting and Finance Research, Sciedu Press, vol. 8(3), pages 149-149, August.
    8. Khoirul Aswar & Siti Zabedah Saidin, 2018. "Accrual Accounting Adoption In Java Municipalities: An Empirical Investigation," International Journal of Business and Economic Sciences Applied Research (IJBESAR), International Hellenic University (IHU), Kavala Campus, Greece (formerly Eastern Macedonia and Thrace Institute of Technology - EMaTTech), vol. 11(3), pages 24-30, December.
    9. Megan Carroll & David Torregrosa, 2019. "A Summary of Selected CBO Reports on Cash and Accrual Budgeting: Working Paper 2019-09," Working Papers 55672, Congressional Budget Office.
    10. Adriana Tiron Tudor & Cristina Nistor & Andreea Carstea, 2012. "The Way of Public Institutions to Accrual Accounting – case study Romania," EuroEconomica, Danubius University of Galati, issue 2(31), pages 57-74, May.

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