Accounting for hybridity: Accrual budgeting in the Dutch central government

Nico P. Mol, J.A.M. de Kruijf

    Research output: Contribution to journalArticleAcademicpeer-review

    Abstract

    In the Dutch central government (following countries like New Zealand, Australia and the UK) a system of resource budgeting is being developed as a substitute for its present dual system of cash/commitment budgeting for core departments and accrual accounting for executive agencies. Advocates of this approach claim that resource budgeting will improve the allocation of government spending and increase efficiency in government production. A basic flaw of the reform proposals is the failure to acknowledge the hybridity of government activities and the need to accommodate these hybridities in the accounting system. We argue that the present dual system, with some minor revisions, will be superior to the proposed resource budgeting system.
    Original languageUndefined
    Pages (from-to)542-564
    Number of pages23
    JournalJournal of public budgeting, accounting & financial management
    Volume15
    Issue number4
    Publication statusPublished - 2003

    Keywords

    • METIS-213361

    Cite this

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    abstract = "In the Dutch central government (following countries like New Zealand, Australia and the UK) a system of resource budgeting is being developed as a substitute for its present dual system of cash/commitment budgeting for core departments and accrual accounting for executive agencies. Advocates of this approach claim that resource budgeting will improve the allocation of government spending and increase efficiency in government production. A basic flaw of the reform proposals is the failure to acknowledge the hybridity of government activities and the need to accommodate these hybridities in the accounting system. We argue that the present dual system, with some minor revisions, will be superior to the proposed resource budgeting system.",
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    Accounting for hybridity: Accrual budgeting in the Dutch central government. / Mol, Nico P.; de Kruijf, J.A.M.

    In: Journal of public budgeting, accounting & financial management, Vol. 15, No. 4, 2003, p. 542-564.

    Research output: Contribution to journalArticleAcademicpeer-review

    TY - JOUR

    T1 - Accounting for hybridity: Accrual budgeting in the Dutch central government

    AU - Mol, Nico P.

    AU - de Kruijf, J.A.M.

    PY - 2003

    Y1 - 2003

    N2 - In the Dutch central government (following countries like New Zealand, Australia and the UK) a system of resource budgeting is being developed as a substitute for its present dual system of cash/commitment budgeting for core departments and accrual accounting for executive agencies. Advocates of this approach claim that resource budgeting will improve the allocation of government spending and increase efficiency in government production. A basic flaw of the reform proposals is the failure to acknowledge the hybridity of government activities and the need to accommodate these hybridities in the accounting system. We argue that the present dual system, with some minor revisions, will be superior to the proposed resource budgeting system.

    AB - In the Dutch central government (following countries like New Zealand, Australia and the UK) a system of resource budgeting is being developed as a substitute for its present dual system of cash/commitment budgeting for core departments and accrual accounting for executive agencies. Advocates of this approach claim that resource budgeting will improve the allocation of government spending and increase efficiency in government production. A basic flaw of the reform proposals is the failure to acknowledge the hybridity of government activities and the need to accommodate these hybridities in the accounting system. We argue that the present dual system, with some minor revisions, will be superior to the proposed resource budgeting system.

    KW - METIS-213361

    M3 - Article

    VL - 15

    SP - 542

    EP - 564

    JO - Journal of public budgeting, accounting & financial management

    JF - Journal of public budgeting, accounting & financial management

    SN - 1096-3367

    IS - 4

    ER -