Getting added value out of accruals reforms:
After three decades of public financial management reforms, around three quarters of OECD countries are using accrual accounting with some adopting accrual budgeting as well (OECD Accruals 2016 Survey). This is however a sensitive time: questions are increasingly being raised on the cost and usefuln...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Weitere Verfasser: | |
| Format: | Elektronisch Buchkapitel |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2018
|
| Schlagworte: | |
| Online-Zugang: | DE-384 DE-473 DE-824 DE-29 DE-739 DE-355 DE-20 DE-1028 DE-1049 DE-521 DE-861 DE-898 DE-92 DE-91 DE-573 DE-19 Volltext |
| Zusammenfassung: | After three decades of public financial management reforms, around three quarters of OECD countries are using accrual accounting with some adopting accrual budgeting as well (OECD Accruals 2016 Survey). This is however a sensitive time: questions are increasingly being raised on the cost and usefulness of accrual reforms, whose impacts on public management and performance are not obvious to many stakeholders. Against this background, this study brings together the experience of eleven countries that have introduced accrual accounting and/or accrual budgeting into their public sector. It aims at summarizing initial objectives of accrual reforms, countries' own assessment of how well these objectives have been achieved and propose recommendations on how finance ministries should go about achieving maximum outcomes from their transition to accrual accounting. JEL code : H50, H60, H83 Keywords : accrual accounting, accrual reform, budgeting, transparency, performance |
| Beschreibung: | 1 Online-Ressource (53 Seiten) 21 x 28cm |
| DOI: | 10.1787/budget-18-5j8l804hpvmt |
Internformat
MARC
| LEADER | 00000nma a2200000zc 4500 | ||
|---|---|---|---|
| 001 | BV047938516 | ||
| 003 | DE-604 | ||
| 007 | cr|uuu---uuuuu | ||
| 008 | 220413s2018 |||| o||u| ||||||eng d | ||
| 024 | 7 | |a 10.1787/budget-18-5j8l804hpvmt |2 doi | |
| 035 | |a (ZDB-13-SOC)061309028 | ||
| 035 | |a (DE-599)BVBBV047938516 | ||
| 040 | |a DE-604 |b ger |e aacr | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-384 |a DE-91 |a DE-473 |a DE-824 |a DE-29 |a DE-739 |a DE-355 |a DE-20 |a DE-1028 |a DE-1049 |a DE-188 |a DE-521 |a DE-861 |a DE-898 |a DE-92 |a DE-573 |a DE-19 | ||
| 100 | 1 | |a Moretti, Delphine |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Getting added value out of accruals reforms |c Delphine Moretti and Tim Youngberry |
| 264 | 1 | |a Paris |b OECD Publishing |c 2018 | |
| 300 | |a 1 Online-Ressource (53 Seiten) |c 21 x 28cm | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b c |2 rdamedia | ||
| 338 | |b cr |2 rdacarrier | ||
| 520 | |a After three decades of public financial management reforms, around three quarters of OECD countries are using accrual accounting with some adopting accrual budgeting as well (OECD Accruals 2016 Survey). This is however a sensitive time: questions are increasingly being raised on the cost and usefulness of accrual reforms, whose impacts on public management and performance are not obvious to many stakeholders. Against this background, this study brings together the experience of eleven countries that have introduced accrual accounting and/or accrual budgeting into their public sector. It aims at summarizing initial objectives of accrual reforms, countries' own assessment of how well these objectives have been achieved and propose recommendations on how finance ministries should go about achieving maximum outcomes from their transition to accrual accounting. JEL code : H50, H60, H83 Keywords : accrual accounting, accrual reform, budgeting, transparency, performance | ||
| 650 | 4 | |a Finance and Investment | |
| 650 | 4 | |a Governance | |
| 650 | 4 | |a Economics | |
| 700 | 1 | |a Youngberry, Tim |4 ctb | |
| 856 | 4 | 0 | |u https://doi.org/10.1787/budget-18-5j8l804hpvmt |x Verlag |z URL des Erstveröffentlichers |3 Volltext |
| 912 | |a ebook | ||
| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-033320010 | |
| 966 | e | |u https://doi.org/10.1787/budget-18-5j8l804hpvmt |l DE-384 |p ZDB-13-SOC |x Verlag |3 Volltext | |
| 966 | e | |u https://doi.org/10.1787/budget-18-5j8l804hpvmt |l DE-473 |p ZDB-13-SOC |x Verlag |3 Volltext | |
| 966 | e | |u https://doi.org/10.1787/budget-18-5j8l804hpvmt |l DE-824 |p ZDB-13-SOC |x Verlag |3 Volltext | |
| 966 | e | |u https://doi.org/10.1787/budget-18-5j8l804hpvmt |l DE-29 |p ZDB-13-SOC |x Verlag |3 Volltext | |
| 966 | e | |u https://doi.org/10.1787/budget-18-5j8l804hpvmt |l DE-739 |p ZDB-13-SOC |x Verlag |3 Volltext | |
| 966 | e | |u https://doi.org/10.1787/budget-18-5j8l804hpvmt |l DE-355 |p ZDB-13-SOC |x Verlag |3 Volltext | |
| 966 | e | |u https://doi.org/10.1787/budget-18-5j8l804hpvmt |l DE-20 |p ZDB-13-SOC |x Verlag |3 Volltext | |
| 966 | e | |u https://doi.org/10.1787/budget-18-5j8l804hpvmt |l DE-1028 |p ZDB-13-SOC |x Verlag |3 Volltext | |
| 966 | e | |u https://doi.org/10.1787/budget-18-5j8l804hpvmt |l DE-1049 |p ZDB-13-SOC |x Verlag |3 Volltext | |
| 966 | e | |u https://doi.org/10.1787/budget-18-5j8l804hpvmt |l DE-521 |p ZDB-13-SOC |x Verlag |3 Volltext | |
| 966 | e | |u https://doi.org/10.1787/budget-18-5j8l804hpvmt |l DE-861 |p ZDB-13-SOC |x Verlag |3 Volltext | |
| 966 | e | |u https://doi.org/10.1787/budget-18-5j8l804hpvmt |l DE-898 |p ZDB-13-SOC |x Verlag |3 Volltext | |
| 966 | e | |u https://doi.org/10.1787/budget-18-5j8l804hpvmt |l DE-92 |p ZDB-13-SOC |x Verlag |3 Volltext | |
| 966 | e | |u https://doi.org/10.1787/budget-18-5j8l804hpvmt |l DE-91 |p ZDB-13-SOC |x Verlag |3 Volltext | |
| 966 | e | |u https://doi.org/10.1787/budget-18-5j8l804hpvmt |l DE-573 |p ZDB-13-SOC |x Verlag |3 Volltext | |
| 966 | e | |u https://doi.org/10.1787/budget-18-5j8l804hpvmt |l DE-19 |p ZDB-13-SOC |x Verlag |3 Volltext | |
Datensatz im Suchindex
| _version_ | 1815091527541587968 |
|---|---|
| adam_text | |
| adam_txt | |
| any_adam_object | |
| any_adam_object_boolean | |
| author | Moretti, Delphine |
| author2 | Youngberry, Tim |
| author2_role | ctb |
| author2_variant | t y ty |
| author_facet | Moretti, Delphine Youngberry, Tim |
| author_role | aut |
| author_sort | Moretti, Delphine |
| author_variant | d m dm |
| building | Verbundindex |
| bvnumber | BV047938516 |
| collection | ebook |
| ctrlnum | (ZDB-13-SOC)061309028 (DE-599)BVBBV047938516 |
| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| doi_str_mv | 10.1787/budget-18-5j8l804hpvmt |
| format | Electronic Book Chapter |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>00000nma a2200000zc 4500</leader><controlfield tag="001">BV047938516</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="007">cr|uuu---uuuuu</controlfield><controlfield tag="008">220413s2018 |||| o||u| ||||||eng d</controlfield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1787/budget-18-5j8l804hpvmt</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(ZDB-13-SOC)061309028</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV047938516</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">aacr</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-384</subfield><subfield code="a">DE-91</subfield><subfield code="a">DE-473</subfield><subfield code="a">DE-824</subfield><subfield code="a">DE-29</subfield><subfield code="a">DE-739</subfield><subfield code="a">DE-355</subfield><subfield code="a">DE-20</subfield><subfield code="a">DE-1028</subfield><subfield code="a">DE-1049</subfield><subfield code="a">DE-188</subfield><subfield code="a">DE-521</subfield><subfield code="a">DE-861</subfield><subfield code="a">DE-898</subfield><subfield code="a">DE-92</subfield><subfield code="a">DE-573</subfield><subfield code="a">DE-19</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Moretti, Delphine</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Getting added value out of accruals reforms</subfield><subfield code="c">Delphine Moretti and Tim Youngberry</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Paris</subfield><subfield code="b">OECD Publishing</subfield><subfield code="c">2018</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource (53 Seiten)</subfield><subfield code="c">21 x 28cm</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">After three decades of public financial management reforms, around three quarters of OECD countries are using accrual accounting with some adopting accrual budgeting as well (OECD Accruals 2016 Survey). This is however a sensitive time: questions are increasingly being raised on the cost and usefulness of accrual reforms, whose impacts on public management and performance are not obvious to many stakeholders. Against this background, this study brings together the experience of eleven countries that have introduced accrual accounting and/or accrual budgeting into their public sector. It aims at summarizing initial objectives of accrual reforms, countries' own assessment of how well these objectives have been achieved and propose recommendations on how finance ministries should go about achieving maximum outcomes from their transition to accrual accounting. JEL code : H50, H60, H83 Keywords : accrual accounting, accrual reform, budgeting, transparency, performance</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Finance and Investment</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Governance</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Economics</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Youngberry, Tim</subfield><subfield code="4">ctb</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://doi.org/10.1787/budget-18-5j8l804hpvmt</subfield><subfield code="x">Verlag</subfield><subfield code="z">URL des Erstveröffentlichers</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ebook</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-033320010</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1787/budget-18-5j8l804hpvmt</subfield><subfield code="l">DE-384</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1787/budget-18-5j8l804hpvmt</subfield><subfield code="l">DE-473</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1787/budget-18-5j8l804hpvmt</subfield><subfield code="l">DE-824</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1787/budget-18-5j8l804hpvmt</subfield><subfield code="l">DE-29</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1787/budget-18-5j8l804hpvmt</subfield><subfield code="l">DE-739</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1787/budget-18-5j8l804hpvmt</subfield><subfield code="l">DE-355</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1787/budget-18-5j8l804hpvmt</subfield><subfield code="l">DE-20</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1787/budget-18-5j8l804hpvmt</subfield><subfield code="l">DE-1028</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1787/budget-18-5j8l804hpvmt</subfield><subfield code="l">DE-1049</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1787/budget-18-5j8l804hpvmt</subfield><subfield code="l">DE-521</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1787/budget-18-5j8l804hpvmt</subfield><subfield code="l">DE-861</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1787/budget-18-5j8l804hpvmt</subfield><subfield code="l">DE-898</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1787/budget-18-5j8l804hpvmt</subfield><subfield code="l">DE-92</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1787/budget-18-5j8l804hpvmt</subfield><subfield code="l">DE-91</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1787/budget-18-5j8l804hpvmt</subfield><subfield code="l">DE-573</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1787/budget-18-5j8l804hpvmt</subfield><subfield code="l">DE-19</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield></record></collection> |
| id | DE-604.BV047938516 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T19:35:08Z |
| indexdate | 2024-11-07T19:02:51Z |
| institution | BVB |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-033320010 |
| open_access_boolean | |
| owner | DE-384 DE-91 DE-BY-TUM DE-473 DE-BY-UBG DE-824 DE-29 DE-739 DE-355 DE-BY-UBR DE-20 DE-1028 DE-1049 DE-188 DE-521 DE-861 DE-898 DE-BY-UBR DE-92 DE-573 DE-19 DE-BY-UBM |
| owner_facet | DE-384 DE-91 DE-BY-TUM DE-473 DE-BY-UBG DE-824 DE-29 DE-739 DE-355 DE-BY-UBR DE-20 DE-1028 DE-1049 DE-188 DE-521 DE-861 DE-898 DE-BY-UBR DE-92 DE-573 DE-19 DE-BY-UBM |
| physical | 1 Online-Ressource (53 Seiten) 21 x 28cm |
| psigel | ebook ZDB-13-SOC |
| publishDate | 2018 |
| publishDateSearch | 2018 |
| publishDateSort | 2018 |
| publisher | OECD Publishing |
| record_format | marc |
| spelling | Moretti, Delphine Verfasser aut Getting added value out of accruals reforms Delphine Moretti and Tim Youngberry Paris OECD Publishing 2018 1 Online-Ressource (53 Seiten) 21 x 28cm txt rdacontent c rdamedia cr rdacarrier After three decades of public financial management reforms, around three quarters of OECD countries are using accrual accounting with some adopting accrual budgeting as well (OECD Accruals 2016 Survey). This is however a sensitive time: questions are increasingly being raised on the cost and usefulness of accrual reforms, whose impacts on public management and performance are not obvious to many stakeholders. Against this background, this study brings together the experience of eleven countries that have introduced accrual accounting and/or accrual budgeting into their public sector. It aims at summarizing initial objectives of accrual reforms, countries' own assessment of how well these objectives have been achieved and propose recommendations on how finance ministries should go about achieving maximum outcomes from their transition to accrual accounting. JEL code : H50, H60, H83 Keywords : accrual accounting, accrual reform, budgeting, transparency, performance Finance and Investment Governance Economics Youngberry, Tim ctb https://doi.org/10.1787/budget-18-5j8l804hpvmt Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Moretti, Delphine Getting added value out of accruals reforms Finance and Investment Governance Economics |
| title | Getting added value out of accruals reforms |
| title_auth | Getting added value out of accruals reforms |
| title_exact_search | Getting added value out of accruals reforms |
| title_exact_search_txtP | Getting added value out of accruals reforms |
| title_full | Getting added value out of accruals reforms Delphine Moretti and Tim Youngberry |
| title_fullStr | Getting added value out of accruals reforms Delphine Moretti and Tim Youngberry |
| title_full_unstemmed | Getting added value out of accruals reforms Delphine Moretti and Tim Youngberry |
| title_short | Getting added value out of accruals reforms |
| title_sort | getting added value out of accruals reforms |
| topic | Finance and Investment Governance Economics |
| topic_facet | Finance and Investment Governance Economics |
| url | https://doi.org/10.1787/budget-18-5j8l804hpvmt |
| work_keys_str_mv | AT morettidelphine gettingaddedvalueoutofaccrualsreforms AT youngberrytim gettingaddedvalueoutofaccrualsreforms |