Additional information
Notes on contributors
Bernhard Schatz
Bernhard Schatz is a Senior Manager, PwC Austria, in the Capital Markets and Advisory Services. He was a previously a member of the project team within the Austrian Ministry of Finance responsible for the implementation of accruals accounting.
David Watkins
David Watkins, FCPFA, is a retired public sector accountant. He spent his career working at various times in the UK National Audit Office, HM Treasury and the Foreign and Commonwealth Office. He continues to carry out consultancy work on migration to accrual accounting in various countries, mainly in Africa.