Implementing the Municipal Accounting Reform in France

  • Jean-Baptiste Gillet
  • Claude Heiles


France has implemented since 1994 a reform of its municipal accounting legislation, towards a better accrual accounting system. The elaboration and implementation of this reform have shown the need for a medium-term solution between the traditional budgeting approach focused on the definition of an annual financial balance, and a full accrual accounting, consistent with the standards in use in the corporate sector.


Local Authority Accounting System Public Accountant Fiscal Revenue Local Budget 
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  1. Jean-Claude Scheid, Revue Française des Finances Publiques, N° 49, 1994 ‘Le reporting communal: pratiques Américanes et loi ATR’.Google Scholar
  2. Vicente Pina and Lourdes Tones, proceedings of the EIASM-conference ‘Accounting for the new public management’, San Servolo 1998, ‘Decentralization of services and consolidation of annual accounts of local governments’.Google Scholar

Copyright information

© Springer Science+Business Media Dordrecht 2001

Authors and Affiliations

  • Jean-Baptiste Gillet
  • Claude Heiles

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