The move to Accrual Based Accounting

The challenges facing central governments

Datos Bibliográficos

ID9963104
AutoresFrédéric Marty (0000-0002-9881-2036, Law, Economy and Management Research Group of the University of Nice Sophia-Antipolis and Observatoire Français des Conjonctures Economiques (OFCE), autor de correspondencia), Sylvie Trosa (Ministry of Social Affairs), Arnaud Voisin (Observatoire Economique de la Défense (Financial Affairs Department of the Ministry of Defence))
Año2006
Volumen72
Número2
Páginas203-221
Fecha de publicación2006-06-01
Peer ReviewedSí
Open AccessSí
TipoARTICLE
RevistaInternational Review of Administrative Sciences (JOURNAL)
Identificadores de la revistaISSN: 0020-8523 • E-ISSN: 1461-7226
EditorialSAGE Publishing (PUBLISHER • US)
DOI10.1177/0020852306064610
OpenAlexW2148985967
IdiomaEN
Citas recibidas5
Referencias citadas8

France’s decision to move to Accrual Based Accounting, triggered by the application of the Organic Law to the Finance Laws, has a tangible impact on political decision-making mechanisms. By adopting accounting and financial information standards derived from the private sector, it has the effect of reinforcing the economic rationality of public decisions. It makes it possible, in particular, to draw comparisons between public and private costs, comparisons that are necessary to set up any possible contract-based links with private suppliers. The move towards Accrual Based Accounting sets out to improve the information provided to the public operators. It also tends to limit the possibilities of arbitrations that are unfavourable to long-term investments and the maintenance of public assets. It gives parliaments, control bodies and citizens an appreciation of the policies being carried out, thus reinforcing the demands for the transparency of public accounts and the accountability of their managers. However, there is no getting away from the fact that it is a complex and costly reform, whose implementation requires a favourable political context and an appropriate implementation strategy

Accountability · Accounting information system · Accounting standard · Accrual · Business · Context (archaeology · Control (management · Economics · Financial accounting · Fund accounting · Governmental accounting · Political science · Politics · Public sector · Rationality · Transparency (behavior · Accounting · Accounting and Organizational Management · Healthcare Systems and Practices · Law · Public Policy and Administration Research