French revolution and German circumspection: reforming budgeting and accounting in national governments

PORTAL, Marine; LANDE, Evelyne; JONES, Rowan; LÜDER, Klaus

doi:10.1080/09540962.2012.703421

Institut de Recherche en Gestion des Organisations [IRGO]

LANDE, Evelyne

JONES, Rowan

Langue

Article de revue

Ce document a été publié dans

Public Money and Management. 2012-09, vol. 32, n° 5, p. 357-361

Résumé en anglais

In France in 2001, a revolutionary budgeting and accounting reform of the central government was begun and, in 2006, introduced—it is now almost complete. In 2006, the German federal government began a similarly revolutionary budgeting and accounting reform, but abandoned it in 2010. We identify the similarities in technique between the two countries' reforms but also significant differences. The authors conclude that, notwithstanding the importance of accrual accounting in the French revolution and in the abortive German revolution, the resilience of the traditional budgetary accounting systems is striking.< Réduire

Mots clés en anglais

Accrual accounting

Budgeting

France

Germany

National government

URI

https://oskar-bordeaux.fr/handle/20.500.12278/204301

DOI

http://dx.doi.org/10.1080/09540962.2012.703421

Unités de recherche

IRGO (Institut de Recherche en Gestion des Organisations) - EA 4190

Voir/Ouvrir

Métadonnées

Partager cette publication !

Licence d’utilisation du document