Accrual Output‐Based Budgeting (AOBB) in government has been disputed intensely among academics and practitioners. While normative, conceptual, or theory‐based literature made promising claims about which benefits can be expected from reforming government accounting and budgeting, recent...

This paper examines the norms and practices for infrastructure, art and heritage assets in six cities, across three European countries, to determine how the national norms of accrual accounting compared with each other, and with IPSAS, and how the practices in each city compared with the norms....