GOVERNMENTAL ACCOUNTING IN NORWAY: A DISCUSSION WITH IMPLICATIONS FOR INTERNATIONAL DEVELOPMENT |
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| Authors: | Norvald Monsen |
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| Affiliation: | 1. Norwegian School of Economics and Business Administration;2. The author is from the Norwegian School of Economics and Business Administration (NHH: Norges Handelsh?yskole). He would like to thank two anonymous referees for their comments, which substantially contributed to improve the reasoning in the paper. |
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| Abstract: | Accrual accounting is now being introduced in governmental organizations internationally. Some scholars have, however, questioned this development, implying that other accounting theories, like cameral accounting, should also be considered for use in these organizations. Since Norway is a country, which has not introduced accrual accounting in the governmental sector, the purpose of this paper is to study the evolution of governmental accounting in this country. Based on the Norwegian experiences, the paper aims to present some conclusions for the further international development of governmental accounting. |
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| Keywords: | commercial cameral and governmental accounting |
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