Di dalam wynne, 2007 menyimpulkan dari The IPSAS Board (IFAC, 2003: page 7) bahwa

kelebihan akrual basis:

- menunjukkan bagaimana efisiensi pemerintah dalam membiayai kegiatan dan memenuhi
kebutuhan keuangannya

- memungkinkan pengguna untuk mengevaluasi kemampuan pemerintah membiayai kegiatannya

pada tahun berjalan dan untuk memenuhi kewajiban serta komitmennya

- menunjukkan posisi keuangan pemerintah dan perubahan posisi keuangannya

- memberikan kesempatan bagi pemerintah untuk menunjukkan keberhasilan

manajemen sumber dayanya dan

- berguna dalam mengevaluasi kinerja pemerintah dalam hal biaya layanan, efisiensi dan pencapaian

- Governments that already apply full accrual accounting standards and apply
- accounting standards that are broadly consistent with IPSAS requirements:
- – Australia
- – Canada
- – New Zealand
- – United Kingdom
- – United States of America.
Namun dalam kenyataan penerapannya dibeberapa Negara ditemukan masalah-masalah yaitu:

penerapannya di New Zealand

pengenalan akuntansi akrual di Selandia Baru diiringi kesalahpahaman dan kebingungan.

Debet dan kredit kacau dan bentrok dengan target fiskal dan belanja modal; departemen diharapkan
untuk mempertahankan uang tunai dari alokasi berbasis akrual mereka (Ellwood dan Newburry,
2007).
Dua akademisi (Guthrie et al, 2005) menyimpulkan bahwaberbagai mekanisme keuangan
yang dibangun di atas dasar akuntansi akrual, dalam jangka panjang, memiliki efek yang merugikan
pada kapabilitas departemen dengan cara yang lolos dari pemahaman dan kontrol parlemen
(halaman 8).

Mereka juga berpendapat bahwa reformasi ini "menjanjikan signifikansi lebih dalam hal
efisiensi, layanan yang lebih baik, dan meningkatkan pilihan publik daripada yang disampaikan dalam
praktik ”(halaman 7). Mereka juga menunjukkan bahwa dalam banyak literatur yang mengevaluasi
manajemen keuangan Selandia Baru, reformasi ini tampak lebih bersifat promosi daripada tujuan.

Penerapan di UK

Once accrual accounting was eventually adopted by central government the assumed
So the only specific benefit of the move to accrual accounting appeared to be that
ministries (called departments in the UK) were able to identify and sell assets (mainly
buildings) which were no longer needed. Similar conclusions on the limited nature of the
benefits of moving to accrual accounting are provided by academic research undertaken in
the UK over the last few years.
In 2005, researchers from Queens University, Belfast published the results of their research
in the costs and benefits of adopting accrual accounting in Northern Ireland (NI), a region
of the UK (Hyndman and Connolly, 2005). Their research concluded that:
Serious deficiencies in the accounting skills available… contributed to a rushed,
confusing and uneven implementation process (page 6)
There was little evidence that [accrual accounting] information was extensively
used in decision making within the NI public sector... Many interviewees identified
the problems of unnecessary complexity and incomprehensibility of the information
as undermining its potential use. (page 7)
didalam article untuk International Public Sector Bulletin (February, 2008) Mellett
Governments which have undertaken to implement accruals accounting should
therefore beware of the fact that… any potential benefits may not be realised.
Members of the UK parliament have recently complained about the complexity of the
Government’s financial reporting. They claimed that “even Members with financial or
business experience struggle to understand the financial information provided”

penerapan di Indonesia
diterpakan secara
Whilst the above research has shown that the potential benefits of any move to accrual
accounting may be difficult to achieve, the costs of implementing accrual accounting are also
difficult to estimate although they are generally accepted to be substantial. As a result, few
organisations which have adopted accrual accounting developed a specific budget for this
reform (and in the case of the UK this was actively discouraged - Hyndman and
Connolly,2005).