The Dutch Provincial and Municipal Accounting System

  • Cees Schouten


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.


Central Government Balance Sheet Public Spending Accounting Rule Democratic Legitimacy 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.


Unable to display preview. Download preview PDF.

Unable to display preview. Download preview PDF.


  1. Bac, A.D., Knoop, C.J.F. en van Zanten, J.H. (1991) Gemeentelijk financieel beheer,Leiden/Antwerpen.Google Scholar
  2. ter Bogt, Henk J. and Van Helden, G. Jan (1999) Accounting change in Dutch government, paper presented at the seventh Conference on Comparative International Government Accounting Research, 24–25 June 1999, Tilburg, the Netherlands.Google Scholar
  3. Borderwijk, P. (1993) Niks veranderen, de kapitaaldienst moet blijven,in: Binnenlands Bestuur, 17/9/1993, 31.Google Scholar
  4. Cornelisse, P.A., Haselbekke, A.G.J. en Ros, A.P. (1994) De overheid in Bedriff Houten.Google Scholar
  5. van Helden, G. Jan and ter Bogt, Henk J. (1998) The application of businesslike planning and control in local government, Paper presented at the EIASM International Converence on Accounting for the New Public Management, Venice, Italy, September 17–19.Google Scholar
  6. Hoff, J. (1986) Waarom gemeentelijke comptabiliteitsvoorschriften?,in: Financieel Overheidsbeheer, nr. 1, 3–7.Google Scholar
  7. Hofman, J.A. (1994) Commissie GCV/PCV zet eigen geloofwaardigheid op het spel, in: BMI Magazine, Januari 1994, 3–8.Google Scholar
  8. Hop, Jan Herman (1996) De Comptabiliteitsvoorschriften 1995, mei 1996 (scriptie). - Kaag, M.M. (ed) (1983) Privatisering en deregulering.• van verzorgingsstaat naar waarborgstaat,`s — Gravenhage.Google Scholar
  9. Koopmans, L., Wellink, A.H.E.M., de Kam, C.A. en Woltjer, H.J. (1995) Overheidsfinancien,Houten.Google Scholar
  10. Klop, P. (1994) Nieuwe comptabiliteitsvoorschriften geven duidelijk beeld van financieee positie gemeenten, in: B and G, December 1994, 26–30.Google Scholar
  11. van Leeuwen, L, van Graafeiland, J.A., Groenveld, K, Gijzel, B.R.A., Koopmans, L, Sterks, C.G.M., Uhl, G.J.S. and Vos de Wael, A.B.I.M. (1985) Gemeenten tussen rijk en markt,`s-Gravenhage.Google Scholar
  12. Ministerie van Binnenlandse Zaken (1994) Besluit Comptabiliteitsvoorschriften 1995, Den Haag.Google Scholar
  13. Ministerie van Binnenlandse Zaken (1996) Grondwet voor het Koninkrijk der Nederlanden 1996, Den Haag.Google Scholar
  14. Ministerie van Binnenlandse Zaken (1993) de nieuwe gemeentewet, Den Haag.Google Scholar
  15. Ministerie van Binnenlandse Zaken en Koninkrijksrelaties (1999) Bewegend Bestuur 1999, Den Haag.Google Scholar
  16. Ministerie van Financiën (1998) Central Government - Local Authorities,Den Haag. - Ministerie van Financiën Miljoenennota,Den Haag, various issues.Google Scholar
  17. NIVRA-rapport (1997) Vaste activa in de gemeenterekening. Google Scholar
  18. Van der Schaaf, S. (1996) Verschillen tussen titel 9 BW 2 en CV 1995 verklaarbaar!, in: De Accountant, nr. 10, juni 1996.Google Scholar

Copyright information

© Springer Science+Business Media Dordrecht 2001

Authors and Affiliations

  • Cees Schouten

There are no affiliations available

Personalised recommendations