Accounting for hybridity: accrual budgeting in the dutch central government
Journal of Public Budgeting, Accounting & Financial Management
ISSN: 1096-3367
Article publication date: 1 March 2003
Abstract
In the Dutch central government (following countries like New Zealand, Australia and the UK) a system of resource budgeting is being developed as a substitute for its present dual system of cash/commitment budgeting for core departments and accrual accounting for executive agencies. Advocates of this approach claim that resource budgeting will improve the allocation of government spending and increase efficiency in government production. A basic flaw of the reform proposals is the failure to acknowledge the hybridity of government activities and the need to accommodate these hybridities in the accounting system. We argue that the present dual system, with some minor revisions, will be superior to the proposed resource budgeting system.
Citation
Mol, N.P. and de Kruijf, J.A.M. (2003), "Accounting for hybridity: accrual budgeting in the dutch central government", Journal of Public Budgeting, Accounting & Financial Management, Vol. 15 No. 4, pp. 542-564. https://doi.org/10.1108/JPBAFM-15-04-2003-B004
Publisher
:Emerald Publishing Limited
Copyright © 2003 by PrAcademics Press