Prerequisites for applying accrual accounting in the public sector

Évelyne Lande (1) , Sébastien Rocher (1)

1 CEREGE [Poitiers] - Centre de recherche en gestion [EA 1722]

Many countries are reforming their accounting systems and are using, or are planning to use, accrual based accounting. This article explains what needs to be considered to apply accrual accounting successfully in the public sector. The authors highlight the issues (for example taxation and intangible assets) that international accounting bodies need to address.

Mots clés: public sector accounting; accrual accounting

Domaines: Gestion et management

Évelyne Lande, Sébastien Rocher. Prerequisites for applying accrual accounting in the public sector. Public Money and Management, 2011, 31 (3), pp.219-222. ⟨10.1080/09540962.2011.573241⟩. ⟨hal-02480846⟩