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About the Accrual Accounting and Budgeting dataset

Welcome to the OECD dataset on Accrual Accounting and Budgeting.

This dataset contains the results of the 2016 OECD Survey on Accrual Accounting and Budgeting, which was conducted in partnership with the International Federation of Accountants (IFAC) and Accountability! Now!

This dataset identifies current accruals practices in OECD countries, challenges associated with accruals reforms, and assesses benefits achieved, following two decades of public financial management reforms that have seen a growing number of governments moving away from pure cash accounting toward accrual accounting.

The dataset is organised as follows:

  • Part I. Overview of financial reports
  • Part II. Overview of the budget documents
  • Part III. Accounting treatment of specific transactions, assets and liabilies
  • Part IV. Legal framework, Accouning standards settingng, and Audit
  • Part V. Accrual implementation, challenges and benefits.

The information held in the database is made available free of charge. However, the data are protected by copyright and we request that you be sure to cite the OECD as the source (OECD Database on Accrual Accounting and Budgeting).

Contact: the dataset is maintained by the Public Management and Budgeting (PMB) division. Please send questions or comments to:

About the Survey

The content of the database was collected using an online questionnaire and glossary was also provided.

The Budgeting and Public Expenditures Division of the OECD Directorate for Public Governance conducted this survey in the second semester of 2015. The survey was submitted in to officials working in treasuries and finance minitries of 34 OECD countries, who all answered.

The survey’s results were discussed at the OECD Accruals Symposium (March 2016) and the Network of Senior Budget Officials (June 2016).

An analysis of the survey’s results was published in the OECD Journal of Budgeting (see related documents below) and country profiles were presented in a joint publication of the OECD, IFAC and Accountability! Now!