The second edition of the PwC global survey analyses key aspects of government accounting and reporting around four themes:
- Accounting practices - To establish a baseline understanding of current government accounting and reporting rules, and show the trends in terms of reform initiatives that are currently in progress around the world.
- Budgeting practices - To develop a general understanding of current budgeting practices, and identify possible developments and budgeting reforms launched or envisaged by governments in the next five years.
- IT environment - To understand the IT capacity within governments to implement accrual accounting and support good public finance management, and learn more about the resulting challenges.
- Finance function - To put government accounting in the context of the wider finance function and evaluate governments' performance in various aspects of financial management, and get insight into how governments envision moving forward.