French revolution and German circumspection: reforming budgeting and accounting in national governments

Abstract

In France in 2001, a revolutionary budgeting and accounting reform of the central government was begun and, in 2006, introduced—it is now almost complete. In 2006, the German federal government began a similarly revolutionary budgeting and accounting reform, but abandoned it in 2010. We identify the similarities in technique between the two countries' reforms but also significant differences. The authors conclude that, notwithstanding the importance of accrual accounting in the French revolution and in the abortive German revolution, the resilience of the traditional budgetary accounting systems is striking.

Keywords:

• Accrual accounting
• budgeting
• France
• Germany
• national government

Acknowledgements

This article is the result of part of a project entitled ‘Foreign countries' government accounting management and reform experience’, which was part of the ‘Study of the strategic framework of China's government accounting reform and management’ by the Treasury Department, Ministry of Finance of China, sponsored by the World Bank (January–July 2010). Thanks are due to the Chinese and French ministries of finance and to PMM's two anonymous referees.

Additional information

Notes on contributors

Marine Portal

Marine Portal is a lecturer at Research Unity CEREGE, Poitiers University, France.

Evelyne Lande

Evelyne Lande is a professor at Research Unity CEREGE, Poitiers University, France.

Rowan Jones

Rowan Jones is Professor of Public Sector Accounting, University of Birmingham, UK.

Klaus Lüder

Klaus Lüder is Professor Emeritus of Public Financial Management and Business Administration, German University of Administrative Sciences Speyer, Germany