Transferability of Reformed Local Government Accounting to Provincial Government Accounting in Belgium

  • Johan Christiaens


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).


Local Government Accounting System Provincial Government Annual Account Accrual Accounting 
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© Springer Science+Business Media Dordrecht 2001

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  • Johan Christiaens

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