Abstract
The first rules governing fmancial ‘reporting’ obligations imposed by central government on the municipalities in the Netherlands date from 1800. In that year rules were introduced that obliged municipalities to account in May of each year for the local receipts and expenditure in the presence of representatives of the local citizenry. They were also required to produce a brief statement of property, debts and possessions. Since 1800 the rules have been regularly changed and adapted in keeping with the spirit of the times. It follows that today’s rules bear no resemblance to the original rules. The role of financial reporting too has therefore changed considerably over time.
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Schouten, C. (2001). The Dutch Provincial and Municipal Accounting System. In: Bac, A.D. (eds) International Comparative Issues in Government Accounting. Springer, Boston, MA. https://doi.org/10.1007/978-1-4757-5563-3_3
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DOI: https://doi.org/10.1007/978-1-4757-5563-3_3
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