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Implementing the Municipal Accounting Reform in France

  • Jean-Baptiste Gillet
  • Claude Heiles
Chapter

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.

Keywords

Local Authority Accounting System Public Accountant Fiscal Revenue Local Budget 
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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References

  1. Jean-Claude Scheid, Revue Française des Finances Publiques, N° 49, 1994 ‘Le reporting communal: pratiques Américanes et loi ATR’.Google Scholar
  2. 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’.Google Scholar

Copyright information

© Springer Science+Business Media Dordrecht 2001

Authors and Affiliations

  • Jean-Baptiste Gillet
  • Claude Heiles

There are no affiliations available

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