Accounting for hybridity: Accrual budgeting in the Dutch central government

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

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    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
    Issue number4
    Publication statusPublished - 2003


    • METIS-213361

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