The move to Accrual Based Accounting: the challenges facing central governments
| Autor: | Frédéric Marty, Arnaud Voisin, Sylvie Trosa |
|---|---|
| Rok vydání: | 2006 |
| Předmět: |
Public Administration
Sociology and Political Science Accrual business.industry Transparency (market) 05 social sciences Accounting Rationality Private sector 0506 political science Politics Financial information 0502 economics and business Accountability 050602 political science & public administration Economics business 050203 business & management |
| Zdroj: | International Review of Administrative Sciences. 72:203-221 |
| ISSN: | 1461-7226 0020-8523 |
| DOI: | 10.1177/0020852306064610 |
| Popis: | 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. |
| Databáze: | OpenAIRE |
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