Performance Budgeting in OECD Countries
Title | Performance Budgeting in OECD Countries PDF eBook |
Author | OECD |
Publisher | OECD Publishing |
Pages | 226 |
Release | 2007-09-04 |
Genre | |
ISBN | 9264034056 |
Reviews the experiences of eight OECD countries which have developed and used performance information in the budget process over the past ten years.
OECD Good Practices for Performance Budgeting
Title | OECD Good Practices for Performance Budgeting PDF eBook |
Author | OECD |
Publisher | OECD Publishing |
Pages | 64 |
Release | 2019-05-10 |
Genre | |
ISBN | 9264773266 |
This report presents the OECD's advice on good practice principles and examples in the area of performance budgeting including an explanation of the evidence supporting the adoption and practice by OECD countries.
Performance Budgeting in OECD Countries
Title | Performance Budgeting in OECD Countries PDF eBook |
Author | Organisation for Economic Co-operation and Development |
Publisher | |
Pages | 222 |
Release | 2007 |
Genre | |
ISBN |
Performance Budgeting in OECD Countries
Title | Performance Budgeting in OECD Countries PDF eBook |
Author | OECD. |
Publisher | |
Pages | 222 |
Release | 2007 |
Genre | |
ISBN |
Performance Budgeting in OECD Countries (Japanese version).
Title | Performance Budgeting in OECD Countries (Japanese version). PDF eBook |
Author | Organisation for Economic Co-operation and Development |
Publisher | |
Pages | 116 |
Release | 2010 |
Genre | |
ISBN |
Performance Budgeting
Title | Performance Budgeting PDF eBook |
Author | Mr.Jack Diamond |
Publisher | International Monetary Fund |
Pages | 30 |
Release | 2003-02-01 |
Genre | Business & Economics |
ISBN | 1451845200 |
This paper reviews the role of accounting in budget system reform from the perspective of emerging economies who wish to adopt the OECD's performance budgeting reforms. While many OECD countries, pursuing the reforms associated with the New Public Management, have moved their accounting systems from a cash to an accrual basis, this paper argues that given the costs involved, such a move is perhaps only worthwhile in the context of adopting much wider public sector management reforms. Moreover, while recognizing that accrual accounting does support public expenditure management best practices, it is also argued that many of the objectives of performance-oriented budgeting can be attained by less than full accrual accounting, and that unless certain preconditions are met it is safer for countries to remain with, and improve, their cash-based accounting systems. For those countries with sound enough cash-based systems the paper describes a possible phased approach to the introduction of accruals, as well as the parallel stages of adopting the new international GFSM 2001 reporting requirements.
OECD Good Practices for Performance Budgeting
Title | OECD Good Practices for Performance Budgeting PDF eBook |
Author | |
Publisher | |
Pages | 60 |
Release | 2019 |
Genre | |
ISBN | 9789264505414 |
Performance budgeting is a budget practice that has been widely adopted by OECD countries. This report presents the OECD's advice on good practice principles and examples in the area of performance budgeting including an explanation of the evidence supporting the adoption and practice by OECD countries. The report is based on the results of OECD surveys of member countries, OECD country budget reviews, and exchanges of information between the OECD and government officials in the Senior Budget Officials Network on Performance and Results.