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Developing Cameral Accounting

By Norvald Monsen


Cameral accounting has played an important historical role in governmental accounting in many countries, particularly in continental European countries, and arguments for developing cameral accounting have been presented. Given the fact, however, that the current international research literature on governmental accounting reports on no attempts to develop cameral accounting, the purpose of the article is to report on such an attempt. Hopefully, this article presenting an empirical example of the development of cameral accounting will provide useful insight adding to the insight provided by the great number of studies focusing on the introduction of commercial accounting in the governmental sector, thus providing us with a better platform on which to base a general discussion about whether to use cameral or commercial accounting in the governmental sector

Publisher: 'Scandinavian University Press / Universitetsforlaget AS'
Year: 2004
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