Description

Cameral accounting is an accounting model, which was developed in the continental European German-speaking countries (Austria, Germany and Switzerland; see Buschor, 1994) to be used in government organizations as an alternative to accrual accounting. In
the previous issue of International Journal on Governmental Financial Management, Monsen (2008) presents this particular accounting model, consisting of two main versions, namely administrative cameralistics and enterprise cameralistics. Administrative
cameralistics, the main version, was developed for use by core government organizations. These are primarily financed from tax revenues through the annual budget (agreed by parliament). Enterprise cameralistics was developed for use by government owned
enterprises. These are more similar to business enterprises (being market-financed) than core government organizations.