Suchergebnisse

Budgeting in accrual terms is one of the most controversial issues in public sector accounting. In this paper, we analyze the accounting treatment of problematic elements of the financial statements when introducing accrual budgeting, and discuss the effects of the analyzed accounting alternatives on fiscal policy. We focus on three pioneer countries in the implementation of accrual budgeting and accounting: the United Kingdom, Sweden, and New Zealand. The accounting standards of the International Public Sector Accounting Standards Board, the European System of Accounts, and the Government Finance Statistics Manual of the International Monetary Fund are taken as benchmarks.

This paper seeks to identify the drivers of the variations in the impact perceived by managers of the implementation of performance measures (PM) across European local governments. We argue that insights from the use of PM for managerial processes and human resources (HR) management features condition the perceived impact of PM systems. The data was collected through a questionnaire answered by local governments of 16 European countries. The results show that the higher the use of PM in performance-oriented budgeting processes, the higher the impact of PM on improvements in the quality of decision-making. Monetary incentives linked to performance better explain the actual results in PM implementation than the kind of HR system of the cities and the academic backgrounds of their senior managers.