La comptabilité publique belge : en route vers une comptabilité patrimoniale

Belgian public accounting is continuously evolving. Originally, only cash basis budgetary accounting existed, but the will to evolve towards an accounting system allowing the follow-up of the public patrimony and debt and to ensure a better transparency of accounts appeared. So, after several change...

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Bibliographic Details
Published in:La revue des sciences de gestion 2013-09, Vol.48 (263/264), p.37
Main Authors: Bellanca, Sabrina, Vandernoot, Julien
Format: Article
Language:fre
Subjects:
Accounting changes
Accrual basis accounting
Budgets
Historical analysis
International accounting standards
Online Access:Get full text
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Summary:Belgian public accounting is continuously evolving. Originally, only cash basis budgetary accounting existed, but the will to evolve towards an accounting system allowing the follow-up of the public patrimony and debt and to ensure a better transparency of accounts appeared. So, after several changes in budgetary and accounting practices, the legislative authorities introduced an accrual basis accounting system and double-entry general accounting. The reform of 2003 is the main element of this accounting modernization, inspired by the New Public Management. This paper first describes the development of Belgian public accounting since 1846. The next section is devoted to the 2003 accounting reform, and more specifically its content and triggering factors. The level of implementation of this reform in the different Belgian public entities is then studied.
ISSN:1160-7742
1760-6136