The limits of accrual accounting applied to public accounts: A French view:
The French system of public accounts continues to function at its current state with little doubt. The gap between information provided on the one hand, and users' vague expectations on the other however, is insistent and continues to widen. At its current state, the public accounts system is n...
Gespeichert in:
| 1. Verfasser: | |
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| Format: | Elektronisch Artikel |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2021
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| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | The French system of public accounts continues to function at its current state with little doubt. The gap between information provided on the one hand, and users' vague expectations on the other however, is insistent and continues to widen. At its current state, the public accounts system is not only costly but is also starting to prove inadequate in addressing the challenges of the future. This article aims to determine the extent to which this system could be enhanced - and at what cost - or whether the development of a new system built on different principles should be considered. |
| Beschreibung: | 1 Online-Ressource (14 p.) |
| DOI: | 10.1787/768cc082-en |
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| indexdate | 2024-11-26T14:56:11Z |
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| spelling | Milot, Jean-Paul VerfasserIn aut The limits of accrual accounting applied to public accounts: A French view Jean-Paul, Milot Paris OECD Publishing 2021 1 Online-Ressource (14 p.) Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier The French system of public accounts continues to function at its current state with little doubt. The gap between information provided on the one hand, and users' vague expectations on the other however, is insistent and continues to widen. At its current state, the public accounts system is not only costly but is also starting to prove inadequate in addressing the challenges of the future. This article aims to determine the extent to which this system could be enhanced - and at what cost - or whether the development of a new system built on different principles should be considered. Finance and Investment Governance Economics France Enthalten in OECD Journal on Budgeting Vol. 21, no. 1 volume:21 year:2021 number:1 FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/768cc082-en Volltext |
| spellingShingle | Milot, Jean-Paul The limits of accrual accounting applied to public accounts: A French view Finance and Investment Governance Economics France |
| title | The limits of accrual accounting applied to public accounts: A French view |
| title_auth | The limits of accrual accounting applied to public accounts: A French view |
| title_exact_search | The limits of accrual accounting applied to public accounts: A French view |
| title_full | The limits of accrual accounting applied to public accounts: A French view Jean-Paul, Milot |
| title_fullStr | The limits of accrual accounting applied to public accounts: A French view Jean-Paul, Milot |
| title_full_unstemmed | The limits of accrual accounting applied to public accounts: A French view Jean-Paul, Milot |
| title_short | The limits of accrual accounting applied to public accounts: A French view |
| title_sort | limits of accrual accounting applied to public accounts a french view |
| topic | Finance and Investment Governance Economics France |
| topic_facet | Finance and Investment Governance Economics France |
| url | https://doi.org/10.1787/768cc082-en |
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