Cash to accruals accounting in British central government : a journey through time

Gespeichert in:

Autor*in:	Edwards, John Richard - 1946- [verfasserIn]

Format:	E-Artikel
Sprache:	Englisch

Erschienen:	2023

Schlagwörter:	cash accounting commercial accounting new public management resistance to change Treasury

Übergeordnetes Werk:	Enthalten in: Financial accountability and management - Oxford : Wiley-Blackwell, 1985, 39(2023), 1 vom: Feb., Seite 40-59
Übergeordnetes Werk:	volume:39 ; year:2023 ; number:1 ; month:02 ; pages:40-59

Links:	Link aufrufen Link aufrufen

DOI / URN:	10.1111/faam.12295

Katalog-ID:	1848890230

Internformat


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Indexfelder

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allfields	10.1111/faam.12295 doi (DE-627)1848890230 (DE-599)KXP1848890230 DE-627 ger DE-627 rda eng Edwards, John Richard 1946- verfasserin (DE-588)124973779 (DE-627)369615131 (DE-576)294596933 aut Cash to accruals accounting in British central government a journey through time John Richard Edwards 2023 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier cash accounting (dpeaa)DE-206 commercial accounting (dpeaa)DE-206 new public management (dpeaa)DE-206 resistance to change (dpeaa)DE-206 Treasury (dpeaa)DE-206 Enthalten in Financial accountability and management Oxford : Wiley-Blackwell, 1985 39(2023), 1 vom: Feb., Seite 40-59 Online-Ressource (DE-627)325293392 (DE-600)2034926-9 (DE-576)097267856 1468-0408 nnns volume:39 year:2023 number:1 month:02 pages:40-59 https://onlinelibrary.wiley.com/doi/pdfdirect/10.1111/faam.12295 Verlag kostenfrei https://doi.org/10.1111/faam.12295 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_105 GBV_ILN_110 GBV_ILN_120 GBV_ILN_138 GBV_ILN_150 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_170 GBV_ILN_171 GBV_ILN_224 GBV_ILN_266 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_636 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2037 GBV_ILN_2038 GBV_ILN_2039 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2106 GBV_ILN_2108 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2113 GBV_ILN_2118 GBV_ILN_2119 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2144 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2472 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_2548 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4335 GBV_ILN_4336 GBV_ILN_4338 GBV_ILN_4393 GBV_ILN_4700 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER 39 2023 1 2 40-59 AR 39 2023 1 2 40-59 26 01 0206 4335032412 x1z 13-06-23 2403 01 DE-LFER 4346974147 00 --%%-- --%%-- n --%%-- l01 03-07-23 2403 01 DE-LFER https://doi.org/10.1111/faam.12295 26 00 DE-206 Departmental and central government accountability to the UK Parliament was based principally on cash transactions for a period of over 300 years commencing with the Glorious Revolution of 1688. Beginning in the second decade of the 19th century, recurrent proposals for the replacement of cash accounting by accruals accounting were founded on the conviction that ‘commercial’ accounting practices provided a more effective basis for performance measurement, financial control and public accountability. This paper studies the progress of these initiatives through time, with Treasury resistance to the adoption of private sector-type accounting practices by administrative departments recognised as a persistent and effective barrier to innovation up until the 1980s.
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allfieldsGer	10.1111/faam.12295 doi (DE-627)1848890230 (DE-599)KXP1848890230 DE-627 ger DE-627 rda eng Edwards, John Richard 1946- verfasserin (DE-588)124973779 (DE-627)369615131 (DE-576)294596933 aut Cash to accruals accounting in British central government a journey through time John Richard Edwards 2023 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier cash accounting (dpeaa)DE-206 commercial accounting (dpeaa)DE-206 new public management (dpeaa)DE-206 resistance to change (dpeaa)DE-206 Treasury (dpeaa)DE-206 Enthalten in Financial accountability and management Oxford : Wiley-Blackwell, 1985 39(2023), 1 vom: Feb., Seite 40-59 Online-Ressource (DE-627)325293392 (DE-600)2034926-9 (DE-576)097267856 1468-0408 nnns volume:39 year:2023 number:1 month:02 pages:40-59 https://onlinelibrary.wiley.com/doi/pdfdirect/10.1111/faam.12295 Verlag kostenfrei https://doi.org/10.1111/faam.12295 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_105 GBV_ILN_110 GBV_ILN_120 GBV_ILN_138 GBV_ILN_150 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_170 GBV_ILN_171 GBV_ILN_224 GBV_ILN_266 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_636 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2037 GBV_ILN_2038 GBV_ILN_2039 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2106 GBV_ILN_2108 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2113 GBV_ILN_2118 GBV_ILN_2119 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2144 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2472 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_2548 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4335 GBV_ILN_4336 GBV_ILN_4338 GBV_ILN_4393 GBV_ILN_4700 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER 39 2023 1 2 40-59 AR 39 2023 1 2 40-59 26 01 0206 4335032412 x1z 13-06-23 2403 01 DE-LFER 4346974147 00 --%%-- --%%-- n --%%-- l01 03-07-23 2403 01 DE-LFER https://doi.org/10.1111/faam.12295 26 00 DE-206 Departmental and central government accountability to the UK Parliament was based principally on cash transactions for a period of over 300 years commencing with the Glorious Revolution of 1688. Beginning in the second decade of the 19th century, recurrent proposals for the replacement of cash accounting by accruals accounting were founded on the conviction that ‘commercial’ accounting practices provided a more effective basis for performance measurement, financial control and public accountability. This paper studies the progress of these initiatives through time, with Treasury resistance to the adoption of private sector-type accounting practices by administrative departments recognised as a persistent and effective barrier to innovation up until the 1980s.
allfieldsSound	10.1111/faam.12295 doi (DE-627)1848890230 (DE-599)KXP1848890230 DE-627 ger DE-627 rda eng Edwards, John Richard 1946- verfasserin (DE-588)124973779 (DE-627)369615131 (DE-576)294596933 aut Cash to accruals accounting in British central government a journey through time John Richard Edwards 2023 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier cash accounting (dpeaa)DE-206 commercial accounting (dpeaa)DE-206 new public management (dpeaa)DE-206 resistance to change (dpeaa)DE-206 Treasury (dpeaa)DE-206 Enthalten in Financial accountability and management Oxford : Wiley-Blackwell, 1985 39(2023), 1 vom: Feb., Seite 40-59 Online-Ressource (DE-627)325293392 (DE-600)2034926-9 (DE-576)097267856 1468-0408 nnns volume:39 year:2023 number:1 month:02 pages:40-59 https://onlinelibrary.wiley.com/doi/pdfdirect/10.1111/faam.12295 Verlag kostenfrei https://doi.org/10.1111/faam.12295 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_105 GBV_ILN_110 GBV_ILN_120 GBV_ILN_138 GBV_ILN_150 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_170 GBV_ILN_171 GBV_ILN_224 GBV_ILN_266 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_636 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2037 GBV_ILN_2038 GBV_ILN_2039 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2106 GBV_ILN_2108 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2113 GBV_ILN_2118 GBV_ILN_2119 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2144 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2472 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_2548 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4335 GBV_ILN_4336 GBV_ILN_4338 GBV_ILN_4393 GBV_ILN_4700 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER 39 2023 1 2 40-59 AR 39 2023 1 2 40-59 26 01 0206 4335032412 x1z 13-06-23 2403 01 DE-LFER 4346974147 00 --%%-- --%%-- n --%%-- l01 03-07-23 2403 01 DE-LFER https://doi.org/10.1111/faam.12295 26 00 DE-206 Departmental and central government accountability to the UK Parliament was based principally on cash transactions for a period of over 300 years commencing with the Glorious Revolution of 1688. Beginning in the second decade of the 19th century, recurrent proposals for the replacement of cash accounting by accruals accounting were founded on the conviction that ‘commercial’ accounting practices provided a more effective basis for performance measurement, financial control and public accountability. This paper studies the progress of these initiatives through time, with Treasury resistance to the adoption of private sector-type accounting practices by administrative departments recognised as a persistent and effective barrier to innovation up until the 1980s.
language	English
source	Enthalten in Financial accountability and management 39(2023), 1 vom: Feb., Seite 40-59 volume:39 year:2023 number:1 month:02 pages:40-59
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spellingShingle	Edwards, John Richard 1946- misc cash accounting misc commercial accounting misc new public management misc resistance to change misc Treasury Cash to accruals accounting in British central government a journey through time
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topic_title	26 00 DE-206 Departmental and central government accountability to the UK Parliament was based principally on cash transactions for a period of over 300 years commencing with the Glorious Revolution of 1688. Beginning in the second decade of the 19th century, recurrent proposals for the replacement of cash accounting by accruals accounting were founded on the conviction that ‘commercial’ accounting practices provided a more effective basis for performance measurement, financial control and public accountability. This paper studies the progress of these initiatives through time, with Treasury resistance to the adoption of private sector-type accounting practices by administrative departments recognised as a persistent and effective barrier to innovation up until the 1980s Cash to accruals accounting in British central government a journey through time John Richard Edwards cash accounting (dpeaa)DE-206 commercial accounting (dpeaa)DE-206 new public management (dpeaa)DE-206 resistance to change (dpeaa)DE-206 Treasury (dpeaa)DE-206
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title_short	Cash to accruals accounting in British central government
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code="x">DE-206</subfield><subfield code="b">Departmental and central government accountability to the UK Parliament was based principally on cash transactions for a period of over 300 years commencing with the Glorious Revolution of 1688. 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Cash to accruals accounting in British central government : a journey through time

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