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From Cash to Accrual Budgeting and Accounting in the Public Sector: The Dutch Experience

van der Hoek, M. Peter (2005): From Cash to Accrual Budgeting and Accounting in the Public Sector: The Dutch Experience. Published in: Public Budgeting and Financial Management , Vol. 25, No. 1 (2005): pp. 32-44.

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Abstract

Traditionally, governments used to deploy input-based budgeting systems and cash-based accounting systems. However, these systems do not provide the information that is necessary for a government to operate efficiently and effectively. Therefore, a growing number of countries have already shifted or are planning to shift from cash-based tot some form of accrual accounting in the public sector. Usually, the implementation of some accrual-based system is linked to wider financial management reforms including performance management requiring information on cost. This paper focuses on the Dutch experience with the shift from cash-based accounting and budgeting systems to an accrual-based system.

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