Besluitvorming in de Publieke Sector. Accrual Accounting Superieur of Toch Niet?

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Besluitvorming in de publieke sector.
Accrual accounting superieur of toch niet?

1 Inleiding

In de afgelopen twee decennia, vindt er in de wereldwijde publieke sector een overgang plaats van het boekhouden op basis van cash accounting naar het boekhouden met accrual accounting (Carlin, 2003).
Volgens Riahi-Belkaoui (2004) wordt accrual accounting, in de private sector al vele jaren gebruikt. Reden hiervan is dat accrual accounting, de verwachte toekomstige winsten en kasstromen goed kan voorspellen (Riahi-Belkaoui,2004). Hyndman en Connolly (2011) beweren dat de overstap van cash- naar accrual accounting, door veel overheden als een stap naar een meer zakelijke en prestatiegerichte publieke sector wordt gezien. Dit wordt het New Public Management genoemd. Voorstanders van accrual accounting beweren dat hiermee, het doel van het New Public Management wordt bereikt (Hyndman, & Connolly, 2011). Chase en Trigs (2001) vinden dat accrual accounting ook zal helpen, om overheidsfinanciën inzichtelijk en verklaarbaar te maken. Cash accounting geeft weinig inzicht in de financiële situatie van organisaties en is hierdoor niet betrouwbaar of transparant genoeg voor besluitvormingen (Caperchione, 2006).
In tegenstelling tot de voorstanders, stellen Arnaboldi en Laplsey (2007), Elwood (2003), Broadbent en Guthrie (2008), dat de context waarin lokale overheden opereren, de aard van de activa en de historische boekhouding, belemmerend werken voor accrual accounting. Hiermee wordt er juist een contra productief systeem gecreëerd. Deze auteurs pleiten voor een op maat ontworpen accounting systeem. Zelfs in het Europees Parlement (2011, artikel 6a), wordt nog steeds gepleit dat cash accounting meer inzicht in kasposities verschaft en hierdoor niet mag worden verwaarloosd.
In Australië, dat al volledig over is op accrual accounting, is cash accounting voor een aantal…...

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