Abstract
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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References
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Useful sites
www.overheid.nl (this website presents itself as the central access point to all information about government organizations of the Netherlands).
www.rjnet.nl (provides information about Dutch GAAP).
www.commissiebbv.nl (provides information about Dutch municipal and provincial reporting regulation).
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© 2015 Tjerk Budding and Frans van Schaik
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Budding, T., van Schaik, F. (2015). Public Sector Accounting and Auditing in the Netherlands. In: Brusca, I., Caperchione, E., Cohen, S., Rossi, F.M. (eds) Public Sector Accounting and Auditing in Europe. IIAS Series: Governance and Public Management. Palgrave Macmillan, London. https://doi.org/10.1057/9781137461346_10
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DOI: https://doi.org/10.1057/9781137461346_10
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