Public accounting reforms in the Western Balkans and European Neighbourhood: Guidance for SIGMA Partners
This report discusses the costs and benefits of the transition from cash to accrual accounting in the public sector for SIGMA partners in the Western Balkans and the European Neighbourhood. The countries are attracted by the promises of accrual accounting and the corresponding IPSAS standards that i...
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2022
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| Schriftenreihe: | SIGMA Papers
no.65 |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | This report discusses the costs and benefits of the transition from cash to accrual accounting in the public sector for SIGMA partners in the Western Balkans and the European Neighbourhood. The countries are attracted by the promises of accrual accounting and the corresponding IPSAS standards that it will improve transparency, accountability and financial decision-making. This report investigates whether the reform towards accrual accounting is indeed recommendable given that the reform towards IPSAS-based financial statements also carries a higher administrative burden and often requires government-wide adaptation or adjustment of the financial information systems. In this report, evidence from case studies of five EU Member States and four SIGMA partners is combined with a review of the academic literature to understand the balance of the benefits versus the costs of the reform. |
| Beschreibung: | 1 Online-Ressource (88 p.) 21 x 28cm. |
| DOI: | 10.1787/505f903e-en |
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| spelling | Swarbrick, Alastair VerfasserIn aut Public accounting reforms in the Western Balkans and European Neighbourhood Guidance for SIGMA Partners Alastair, Swarbrick and Ferdinand, Pot Paris OECD Publishing 2022 1 Online-Ressource (88 p.) 21 x 28cm. Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier SIGMA Papers no.65 This report discusses the costs and benefits of the transition from cash to accrual accounting in the public sector for SIGMA partners in the Western Balkans and the European Neighbourhood. The countries are attracted by the promises of accrual accounting and the corresponding IPSAS standards that it will improve transparency, accountability and financial decision-making. This report investigates whether the reform towards accrual accounting is indeed recommendable given that the reform towards IPSAS-based financial statements also carries a higher administrative burden and often requires government-wide adaptation or adjustment of the financial information systems. In this report, evidence from case studies of five EU Member States and four SIGMA partners is combined with a review of the academic literature to understand the balance of the benefits versus the costs of the reform. Governance Bulgaria Estonia France Georgia Germany Montenegro Morocco Netherlands Serbia Pot, Ferdinand MitwirkendeR ctb FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/505f903e-en Volltext |
| spellingShingle | Swarbrick, Alastair Public accounting reforms in the Western Balkans and European Neighbourhood Guidance for SIGMA Partners Governance Bulgaria Estonia France Georgia Germany Montenegro Morocco Netherlands Serbia |
| title | Public accounting reforms in the Western Balkans and European Neighbourhood Guidance for SIGMA Partners |
| title_auth | Public accounting reforms in the Western Balkans and European Neighbourhood Guidance for SIGMA Partners |
| title_exact_search | Public accounting reforms in the Western Balkans and European Neighbourhood Guidance for SIGMA Partners |
| title_full | Public accounting reforms in the Western Balkans and European Neighbourhood Guidance for SIGMA Partners Alastair, Swarbrick and Ferdinand, Pot |
| title_fullStr | Public accounting reforms in the Western Balkans and European Neighbourhood Guidance for SIGMA Partners Alastair, Swarbrick and Ferdinand, Pot |
| title_full_unstemmed | Public accounting reforms in the Western Balkans and European Neighbourhood Guidance for SIGMA Partners Alastair, Swarbrick and Ferdinand, Pot |
| title_short | Public accounting reforms in the Western Balkans and European Neighbourhood |
| title_sort | public accounting reforms in the western balkans and european neighbourhood guidance for sigma partners |
| title_sub | Guidance for SIGMA Partners |
| topic | Governance Bulgaria Estonia France Georgia Germany Montenegro Morocco Netherlands Serbia |
| topic_facet | Governance Bulgaria Estonia France Georgia Germany Montenegro Morocco Netherlands Serbia |
| url | https://doi.org/10.1787/505f903e-en |
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