This paper compares technical aspects of accrual-based budgeting and accounting reforms of the national governments of … each one of the possibilities that is most appropriate. What is clear is the resilience of traditional budgetary accounting …

-like accrual accounting, on the presumption that long-run benefits may outweigh substantial implementation and operating costs. We … use a quasi-experimental setting to evaluate whether changing public sector accounting standards is justified. Some local … governments in the German federal state of Bavaria introduced accrual accounting while others retained cash-based accounting …