Helden, G. Jan van; Reichard, Christoph - In: OECD journal on budgeting 18 (2018) 1, pp. 91-113
This paper investigates why central governments in some countries (especially the UK and Austria) have moved from a cash budgeting system to accrual budgeting, while others (particularly Belgium and Portugal) continue to use cash budgeting, given that both groups of countries share that their...