Liyan Tang and Paul J M Klumpes argue for the use of generational accounting rather than accrual accounting, especially where there are under-funding practices in the public sector. This, they say, will provide clear accountability on the balance of costs and benefits for current and future generations.
Shortcomings of Government Financial Management a Generational Accounting Critique
The International Consortium on Governmental Financial Management (ICGFM) maintains this public financial management blog. The focus is on PFM reform in emerging countries by addressing issues such as transparency, integrated financial management information systems, international donor funding, auditing, cash management, procurement, public private partnerships
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