Accrual Budgeting and Acccounting in Government and Its Relevance for Develoing Member Countries

Abstract

This report is intended to support that objective by (i) describing alternative government accounting arrangements and reviewing evidence supporting their efficacy; (ii) examining factors that support, or impede, accounting reforms; (iii) examining and comparing countries that have successfully implemented accounting reforms with those that have not, and the strategies that enabled impediments to be overcome; and (iv) suggesting criteria for evaluating proposed accounting reforms. This report is strictly advisory. It does not represent guidelines or requirements that must be followed in programs, projects or technical assistances.