e-journal

The actual implementation of accruals accounting

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Purpose – To ascertain the principal benefits and drawbacks that have been experienced in
implementing accruals-based resource accounting in the UK public sector.
Design/methodology/approach – In a unique study, which presents case research of the Northern
Ireland experience within the wider UK context, semi-structured interviews were held with key actors
involved in the implementation, maintenance or oversight of resource accounting in Northern Ireland.
This paper looks at the operation of a newly introduced system through the eyes of those who are in a
position to understand and evaluate the impacts (accountants).
Findings – It finds that the actual implementation of accruals accounting is very different, in effect,
in cost and in terms of timing, to that presented in pre-implementation government publications. The
result is a complex, expensive system that has provided few benefits to date. What is found is a story
of overoptimistic claims and obfuscation of costs. The very best that could be suggested from this
research is that a lengthy continuum of accounting change is underway.
Research limitations/implications – This research is a case study within the wider UK public
sector and therefore any generalizing of the conclusions beyond the Northern Ireland context should be
undertaken with care. However, although Northern Ireland departments are relatively small compared
with Westminster departments, there are significant similarities between the modes of operation of all
departments within the UK (whether in Westminster, Scotland or Wales). Furthermore, both the
implementation of resource accounting and the challenges that it presents are common to all public
sector bodies in the UK.
Originality/value – Gives some thought-provoking arguments into the benefits and drawbacks of
implementing accruals-based resource accounting in the UK public sector which will provide interest
to those in the field.

Keywords Accounting, Public sector accounting, Northern Ireland, United Kingdom

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Ketersediaan

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Informasi Detail

Judul Seri

Accounting, Auditing & Accountability Journal

No. Panggil

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Penerbit

: Emerald Group., 2006

Deskripsi Fisik

Accounting, Auditing & Accountability Journal Vol. 19 No. 2, 2006 pp. 272-290

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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