Abstract
France has implemented since 1994 a reform of its municipal accounting legislation, towards a better accrual accounting system. The elaboration and implementation of this reform have shown the need for a medium-term solution between the traditional budgeting approach focused on the definition of an annual financial balance, and a full accrual accounting, consistent with the standards in use in the corporate sector.
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References
Jean-Claude Scheid, Revue Française des Finances Publiques, N° 49, 1994 ‘Le reporting communal: pratiques Américanes et loi ATR’.
Vicente Pina and Lourdes Tones, proceedings of the EIASM-conference ‘Accounting for the new public management’, San Servolo 1998, ‘Decentralization of services and consolidation of annual accounts of local governments’.
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© 2001 Springer Science+Business Media Dordrecht
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Gillet, JB., Heiles, C. (2001). Implementing the Municipal Accounting Reform in France. In: Bac, A.D. (eds) International Comparative Issues in Government Accounting. Springer, Boston, MA. https://doi.org/10.1007/978-1-4757-5563-3_19
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DOI: https://doi.org/10.1007/978-1-4757-5563-3_19
Publisher Name: Springer, Boston, MA
Print ISBN: 978-1-4419-4881-6
Online ISBN: 978-1-4757-5563-3
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