Published Report Details
Mandatory Fields
Chow, D.S.L., Humphrey, C. and Moll, J.
2008
Unknown
Whole of Government Accounting in the UK
London
ACCA
Published
1
Optional Fields
Ten years after the initial official governmental study first advocated WGA, this report offers a thorough and timely insight into such a ‘grand design’ project. The UK government made a committment to produce a consolidated set of public sector accruals-based accounts, known as Whole of Government Accounts (WGA), as a component of its accounting reforms, eg Resource Accounting and Budgeting (RAB). This requirement was mandated by the Government Resources and Accounts Act (2000). The findings are of both national and international relevance. Certainly it would be prudent for countries considering the implementation of similar consolidated public sector accounting systems to ensure that they have absorbed the lessons from the experiences of ‘pioneer’ countries, and given careful consideration to the relative costs, benefits and practical achievements of such reforms.
https://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2008/december/wga-uk-academic-research-report.html
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