This paper compares technical aspects of accrual-based budgeting and accounting reforms of the national governments of … France, Germany, the UK and the US. It shows that there is no consensus among the four countries about the complete package … each one of the possibilities that is most appropriate. What is clear is the resilience of traditional budgetary accounting …

This book is unique in its scope and depth of coverage. It describes the government accounting and budgeting in each of … Northern Europe (Finland, Sweden), Central Europe (Germany, Netherlands, Switzerland), Southern Europe (France, Italy, Spain …) and the UK and Ireland (UK). Among these countries are the most progressive ones in respect of accrual accounting and …