Publishing performance information about local public services, an increasing trend in many Organisation for Economic Co-operation and Development countries, matters politically because it has an effect on incumbent local governments' electoral support. Voters are able to use performance...

This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note...