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Innovations in Governmental Accounting Systems

The Concept of a “Mega General Ledger” in Belgian Provinces
  • J. R. Christiaens
  • C. Vanhee
Chapter

Abstract

In the last years a number Belgian public sector organisations have been reformed from cameralistic/cash accounting towards business-like accrual accounting. Recently, the Belgian legislator prepared the accounting reform of provincial governments (1999, 2000) starting as of 1st January 2002. Generally, the provincial accounting reform implies a maintaining of the traditional cameralistic accounting system together with the introduction of accrual accounting in order to obtain a patrimonial view of each province. Although provinces are more extensive than local governments, they have mostly a centralised accounting system.

Keywords

Enterprise Resource Planning Enterprise Resource Planning System Cameralistic System Accounting Period Accrual Accounting 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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© Springer Science+Business Media New York 2002

Authors and Affiliations

  • J. R. Christiaens
  • C. Vanhee

There are no affiliations available

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