When the Australians reformed their system, it's one of the things they sought to address. They reversed some of their initial decisions to do that.
Accrual and cash accounting can coexist in reportage. This would be something I would look at, and I would recommend that you look at it. If you're going to be talking about how to reform the system, you certainly should think of it. The Australian model indicates there are some unforeseen or unintended consequences of going with one.