Accrual accounting reforms in belgian local governments
A comparative examination
Bibliographic Data
| ID | 20201544 |
|---|---|
| Authors | Johan Christiaens (0000-0003-4939-8331, Ghent University, corresponding author), Johan R Christiaens |
| Year | 2003 |
| Volume | 15 |
| Issue | 1 |
| Pages | 92-109 |
| Publication date | 2003-03-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Journal of Public Budgeting Accounting & Financial Management (JOURNAL) |
| Journal identifiers | ISSN: 1096-3367 • E-ISSN: 1945-1814 |
| Publisher | Emerald (PUBLISHER) |
| DOI | 10.1108/jpbafm-15-01-2003-b006 |
| OpenAlex | W2588916280 |
| Language | EN |
| Citations received | 2 |
| References cited | 12 |
This paper presents an overview of the current accounting reforms of two types of Belgian local governments from cameralistic accounting to business-like accrual accounting. Similarities and differences between important kinds of local government accounting are explored by focusing on important conceptual issues. The examination reveals that governmental accounting is relatively new and that a number of basic accounting problems remain even after some years of experience. Apparently, there is the need for a user oriented accounting framework applicable for different kinds of governments instead of transferring business accounting principles in practice without any further study
Accounting information system · Accounting standard · Accrual · Business · Earnings · Financial accounting · Fund accounting · Governmental accounting · Management accounting · Positive accounting · Corporate Taxation and Avoidance · Local Government Finance and Decentralization · Taxation and Compliance Studies · Accounting
| Unique citing works | 2 |
|---|---|
| Citations per year | 0,13 |
| Citation span | 2010 - 2016 (7) |
| Citation velocity | historical |
| Highly cited | No |
| Citation types | Neutral: 2 |