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This article deals with accrual accounting concept in the terms of the public sector, where-in this context-accrual accounting is understood as a basis of accounting under which transactions and other events are recognized when they occur, and not only when cash or its equivalents are received or paid. Therefore, the transactions and events are recorded in the accounting records and recognized in the financial statements of the periods to which they relate. At first, the article introduces briefly the history of accrual accounting concept implementation in the area of public sector. Secondly, it summarizes main possible benefits and risks connected with the implementation of accrual concept to the public sector accounting.

Roughly since the 80's of the last century, in worldwide scope, new accelerated processes and heavy globalization tendencies have been manifested. Such phenomena forced classical economists and financial managers to change their thinking. Conventional methods of management have been replaced by new, modern approaches towards the issue. One of most modern methods of the political economy of defence spending around the world is the famous outsourcing and its variants fitted for the army.

The proposals of systems approach are sometimes met with a negative acceptance. While solving difficult problems, army members exploit mere practical approaches and they proved to be successful. For that reason the author offers a short glimpse into systems thinking, as necessary starting point for pinpointing the cause of current difficulties. The system is any collection of component elements that work together to perform a task. In economic science, system is used in a variety of contexts. Military cost-effective system can be an essential programme that manage Planning Programming and Budgeting System, flexibly reacting to emerging military challenges resulting from new budget rules (based upon NATO doctrines). One of possible causes of disproportionate and undesirable reactions are wrongly set systems rules, e.g. in market systems manifested by the so-called risks factors. In the forces, the same position ought to be held by unified systems rules, taking into account individual economic subsystems (billing systems, spending elements, etc.), harmonizing them in terms of general independent economic principles.