This study examines the transition from cash to accrual accounting in government accounting, focusing on its impact, significance, and implementation. It explores the concept of return on public spending, measurement methodologies, and optimal allocation. The research analyzes the link between accrual accounting adoption and objective measurement of public spending returns. A proposed accounting strategy addresses expenditure allocation issues using an accrual basis. A practical field study, including experts from inside and outside Saudi Arabia, confirms a direct relationship between accrual accounting and improved spending measurement. The findings support the proposed approach, highlighting accounting's role in economic development and reform.