International Classification of Local Government Accounting Systems
Titel:
International Classification of Local Government Accounting Systems
Auteur:
Benito, Bernardino Brusca, Isabel
Verschenen in:
Journal of comparative policy analysis
Paginering:
Jaargang 6 (2004) nr. 1 pagina's 57-80
Jaar:
2004-04
Inhoud:
In recent years most of the OECD countries have introduced important reforms in their public accounting systems, with the objective both of improving public service management and increasing the transparency and accountability of governments. In that context, we think that it could be interesting to study whether the changes and reforms have led to the convergence of local government accounting systems. We aim to show the real degree of uniformity/heterogeneity that currently exists among the countries considered in our sample and why differences persist nowadays even in the European Union countries, trying to classify countries into groups according to accounting practice. The study is based on a survey that we sent to governmental accounting academics and professionals in different countries. To classify the accounting systems we have used the cluster analysis technique, traditionally used in this type of study for the business sector. We have been able to observe that three clearly differentiated groups exist: the first one uses a cash basis; the second model, where most of the countries are European with a continental tradition, has a Chart of Accounts and uses a modified accrual basis; in the third model, which could be called Anglo-Saxon, an accrual basis is used and one of the main objectives is to provide information about economy, efficiency and effectiveness in the provision of public services.
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