RESOURCE ACCOUNTING AND EXECUTIVE AGENCIES

Executive agencies have had several years' experience of the introduct ion and development of accruals based accounting systems. Senior agenc y managers therefore provide an authoritative source of information on the problems that could follow from introducing it more widely across government. A survey of senior managers revealed that, despite major improvements in accounting information systems, agencies still face di fficulties in implementing accruals accounting. Government departments also seem unlikely to accept easily the switch from cash accounting t o accruals accounting without extensive training. The effort and resou rces required for this should not be underestimated.