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Original Articles

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

Pages 357-361 | Published online: 25 Jun 2012

References

  • EU Council . 2011 . Requirements for budgetary frameworks of the Member States . Official Journal of the European Union , Directive 2011/85/EU, L306/41-47
  • Jones , R. and Lüder , K. 2011 . The Federal Government of Germany's circumspection concerning accrual budgeting and accounting . Public Money & Management , 31 ( 4 ) : 265 – 270 .
  • Lande , E. 2000 . Macro-accounting and microaccounting relationships in France . Financial Accountability & Management , 16 ( 2 ) : 151 – 165 .
  • Lande , E. and Scheid , J.-C. 2003 . “ France ” . In Reforming Governmental Accounting and Budgeting in Europe , Edited by: Lüder , K. and Jones , R. 153 – 271 . Frankfurt : Fachverlag Moderne Wirtschaft .
  • Ministère de la Fonction publique . 2009 . Central Government Accounting Standards Paris

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