Abstract
Nowadays there is a strong tendency in Belgium to reform Non-Profit and Public Sector Organizations from cameralistic/cash accounting, which was primarily set up to measure and control the spending of budgetary means, towards business-like accrual accounting. The most important examples are: Hospitals (1987), Health Service Insurances (1990), Pension Funds (1991), Flemish Universities (1995), Flemish High Schools (1995) and Local Governments [Municipalities (1990)] and OCMWs1 (1998).
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Christiaens, J. (2001). Transferability of Reformed Local Government Accounting to Provincial Government Accounting in Belgium. In: Bac, A.D. (eds) International Comparative Issues in Government Accounting. Springer, Boston, MA. https://doi.org/10.1007/978-1-4757-5563-3_8
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DOI: https://doi.org/10.1007/978-1-4757-5563-3_8
Publisher Name: Springer, Boston, MA
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