Chapter

Accrual Accounting in the Swedish 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/9780195698336.003.0006
Accrual Accounting in the Swedish Government

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This chapter analyses the experience of the Swedish government in converting to accrual accounting. The transition to accrual accounting in the Swedish government was achieved rather smoothly. One reason for this was that no organizational changes were called for, due to the fact that the Swedish administrative structure already had a comprehensive network of agencies functioning autonomously and this was compatible with the adoption of accrual accounting. The other reason for smooth transition was that accrual accounting was implemented only in the agencies and in the whole of government financial statements, but not in the budgetary process. As a result, only minor changes were necessary so far as the budgetary process and the involvement of parliament was concerned.

Keywords: government accounting; public accounting; Sweden; accounting reforms; budgeting; accrual accounting

Chapter.  9973 words. 

Subjects: Indian Politics

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