Budget reform before and after the global financial crisis:
Budgeting techniques are undergoing major change in many OECD countries in the wake of the global financial crisis. As part of this, many of the directions of pre-crisis budgeting reform are being critically reviewed. This paper reviews the past and future of budgeting reform. It also considers what...
Gespeichert in:
| 1. Verfasser: | |
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| Format: | Elektronisch Buchkapitel |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2016
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| 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 URL des Erstveröffentlichers |
| Zusammenfassung: | Budgeting techniques are undergoing major change in many OECD countries in the wake of the global financial crisis. As part of this, many of the directions of pre-crisis budgeting reform are being critically reviewed. This paper reviews the past and future of budgeting reform. It also considers what will be needed to develop a more robust analytical framework within which to map future reform directions. JEL codes: E62, H12, H50, H55, H61 Keywords: fiscal discipline, allocative efficiency, prioritization, value-for-money, reallocation, accrual accounting, accrual budgeting, performance budgeting, programme budgeting, fiscal rules, expenditure rules, expenditure ceilings, expenditure carryover, actor/motivation frameworks, legal principles framework |
| Beschreibung: | 1 Online-Ressource (35 Seiten) 21 x 28cm |
| DOI: | 10.1787/budget-16-5jlvc85w7nkf |
Internformat
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| spelling | Robinson, Marc Verfasser aut Budget reform before and after the global financial crisis Marc Robinson Paris OECD Publishing 2016 1 Online-Ressource (35 Seiten) 21 x 28cm txt rdacontent c rdamedia cr rdacarrier Budgeting techniques are undergoing major change in many OECD countries in the wake of the global financial crisis. As part of this, many of the directions of pre-crisis budgeting reform are being critically reviewed. This paper reviews the past and future of budgeting reform. It also considers what will be needed to develop a more robust analytical framework within which to map future reform directions. JEL codes: E62, H12, H50, H55, H61 Keywords: fiscal discipline, allocative efficiency, prioritization, value-for-money, reallocation, accrual accounting, accrual budgeting, performance budgeting, programme budgeting, fiscal rules, expenditure rules, expenditure ceilings, expenditure carryover, actor/motivation frameworks, legal principles framework Finance and Investment Governance https://doi.org/10.1787/budget-16-5jlvc85w7nkf Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Robinson, Marc Budget reform before and after the global financial crisis Finance and Investment Governance |
| title | Budget reform before and after the global financial crisis |
| title_auth | Budget reform before and after the global financial crisis |
| title_exact_search | Budget reform before and after the global financial crisis |
| title_exact_search_txtP | Budget reform before and after the global financial crisis |
| title_full | Budget reform before and after the global financial crisis Marc Robinson |
| title_fullStr | Budget reform before and after the global financial crisis Marc Robinson |
| title_full_unstemmed | Budget reform before and after the global financial crisis Marc Robinson |
| title_short | Budget reform before and after the global financial crisis |
| title_sort | budget reform before and after the global financial crisis |
| topic | Finance and Investment Governance |
| topic_facet | Finance and Investment Governance |
| url | https://doi.org/10.1787/budget-16-5jlvc85w7nkf |
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