OECD Journal on Budgeting, Volume 2018 Issue 1

Cash or accruals for budgeting? Why some governments in Europe changed their budgeting mode and others not

DOI:https://doi.org/10.1787/budget-18-5j8l804pq0g8

This paper investigates why central governments in some countries (especially the UK and Austria) have moved from a cash budgeting system to accrual budgeting, while others (particularly Belgium and Portugal) continue to use cash budgeting, given that both groups of countries share that their ...



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