Administrative Cameralistics

Professor, Dr. Oecon. Norvald Monsen

Norwegian School of Economics and

Business Administration (NHH)

Norvald.Monsen@NHH.NO

Cameral accounting is an accounting model, which was developed in the continental European German-speaking countries (Austria, Germany and Switzerland; see Buschor, 1994) to be used in government organizations as an alternative to accrual accounting. In the previous issue of International Journal on Governmental Financial Management, Monsen (2008) presents this particular accounting model, consisting of two main versions, namely administrative cameralistics and enterprise cameralistics. Administrative cameralistics, the main version, was developed for use by core government organizations. These are primarily financed from tax revenues through the annual budget (agreed by parliament). Enterprise cameralistics was developed for use by government owned enterprises. These are more similar to business enterprises (being market-financed) than core government organizations.

Monsen, Administrative Cameralistics

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Accrual Accounting For the Public Sector - A Fad That Has Had Its Day?

Andy Wynne

andywynne@lineone.net

For the last decade accrual accounting has been presented as the reform for public sector accounting and the basis for the wider New Public Management reforms and the marketisation of the public sector (Barton 2005, Ellwood and Newberry 2007, Ouda 2004 & 2005, Wynne 2007, etc). However, it is becoming increasingly clear that the claimed benefits of introducing accrual accounting are not being realised in practice. In the few countries which have actually adopted this reform, for example, Australia New Zealand and the UK, the evidence is now suggesting that, if their governments’ knew then what they know now, that the move to accrual accounting may never have taken place (Dorotinsky, 2008).

Wynne Accrual Accounting for the Public Sector - A Fad That Has Had Its Day

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Use of Financial Management Information Systems to Improve Financial Management and Accountability in the Public Sector

Summary of the Proceedings of the winter 2007 ICGFM Conference 

Over the past few decades, governments and development agencies alike have invested enormous financial and human resources into automating public financial management (PFM) systems, and often the results have been less than hoped. Governments have had difficulty implementing systems, and have not achieved desired functionality. And development partners have invested large sums of money, only to find systems delayed in implementation, having limited impact, and often with real challenges to the sustainability of the systems.

On December 2-4, 2007, the International Consortium of Governmental Financial Management (ICGFM) held a two-day workshop in Washington DC entitled "Use of Financial Management Information Systems (FMIS) to Improve Financial Management and Accountability in the Public Sector". The conference goal was to share current thinking on Public Financial Management (PFM) system automation, and provide practical advice to those concerned with PFM implementation.

Use of Financial Management Information Systems to Improve Financial Management and Accountability in the P...

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