Chapter

Resource Accounting in the UK Government

S.K. Das

in Rethinking Public Accounting

Published in print July 2008 | ISBN: 9780195698336
Published online October 2012 | e-ISBN: 9780199080564 | DOI: http://dx.doi.org/10.1093/acprof:oso/9780195698336.003.0005
Resource Accounting in the UK Government

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This chapter analyses the experience of the UK government in converting to resource accounting. The Chancellor of the Exchequer, in his foreword to the green paper described the accounting changes as, ‘probably the most important reform of civil service accounting and budgeting arrangements this century’. The development of resource accounting and budgeting has introduced best-practice financial management into the government. In the process, the Government of UK has been able to achieve substantial improvement in the efficiency and effectiveness of the services delivered by the government.

Keywords: public sector reforms; government accounting; public accounting; United Kingdom; civil service accounting; resource budgeting; fiscal policy; accounting reform; cultural change and training

Chapter.  7102 words. 

Subjects: Indian Politics

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