F. van Schaik
- Public Sector Accounting and Auditing in the Netherlands
- Book title
- Public Sector Accounting and Auditing in Europe
- Book subtitle
- The Challenge of Harmonization
- Pages (from-to)
- Basingstoke: Palgrave Macmillan
- ISBN (electronic)
- IIAS Series: Governance and Public Management
- Document type
- Faculty of Economics and Business (FEB)
- Amsterdam Business School Research Institute (ABS-RI)
The Netherlands has a long history in the use and development of accounting and auditing methods. According to Soll (2014: 72), Amsterdam was “the world center of accounting expertise” in the 16th century. Dutch entities were frontrunners in government accounting and auditing, applying state-of-the-art practices. Dutch municipalities made the move from cash accounting to accrual accounting in 1985. In the 14th and 15th centuries regional courts of audit were established and in 1814 the Dutch court of audit was legally anchored in the Dutch constitution, making this the second court (after France) in Europe.
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