Resource accounting and budgeting: rationale and background
Article Abstract:
The UK government has started changing the way it plans, controls, monitors and reports on public spending in line with the recommendations of the 1995 White Paper on Resource Accounting and Budgeting in Government. The shift from cash-based accounting to accrual accounting, long been recommended by experts, is one of the White Paper's major recommendations. This is expected to pave the way for the better management of public expenditures in the UK.
Publication Name: Public Administration
Subject: Political science
ISSN: 0033-3298
Year: 1995
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Resource accounting: valuation, consolidation and accounting regulation
Article Abstract:
The 1995 White Paper on Resource Accounting and Budgeting in Government paves the way for the shift from cash-based accounting to accrual accounting in the UK government. Under such a system, government assets and liabilities are computed differently. However, resource accounting and budgeting should also address the interests of external users so that the public, parliament and professionals would keep supporting their use in the government.
Publication Name: Public Administration
Subject: Political science
ISSN: 0033-3298
Year: 1995
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Resource budgeting and the PES system
Article Abstract:
The implementation of resource accounting and budgeting in the UK public sector will have consequences on the relationships between government departments and the Treasury's expenditure divisions. In turn, these consequences will affect the planning and control of public expenditure through the Public Expenditure Survey system, which will be conducted for the first time on a resource basis in the year 2000.
Publication Name: Public Administration
Subject: Political science
ISSN: 0033-3298
Year: 1995
User Contributions:
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