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In the 1970s, many countries were in financial crisis as a result of theburden of maintaining the welfare state and repeated oil shocks. To solve thesekinds of economic and financial problems, many countries have attempted toreform the public sector by implementing an accrual basis accounting system.But there are significant differences among countries in the foundation and evo-lution of the institution because of differences in institutional structure. In thecase of the United Kingdom, institutional structure had been operated seems likethere were not veto points. Once a decision had been made in the executivearena, Parliament was unlikely to change it, as the executive government rest on