Time to look again at accrual budgeting:
A large number of countries are implementing accrual reporting to provide better accountability for the stewardship of public finances to their citizens. Far fewer nations have moved to an accrual basis for their government budgetary decisionmaking. Those few countries that have made the move do not...
Gespeichert in:
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| Format: | Elektronisch Buchkapitel |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2015
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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: | A large number of countries are implementing accrual reporting to provide better accountability for the stewardship of public finances to their citizens. Far fewer nations have moved to an accrual basis for their government budgetary decisionmaking. Those few countries that have made the move do not regret doing so, having achieved significant benefits from that reform. This paper looks again at the benefits of accrual budgeting, at some of the major arguments that have impeded its international implementation, and how those issues have been addressed in the countries that have successfully adopted accrual budgeting. It suggests that the international public financial management community should revisit accrual budgeting, and that efforts to implement it should be redoubled, not because it is a panacea for all budgeting and fiscal problems, but rather because it provides a stable foundation for improving fiscal and budgetary decision-making and for providing fairer and more complete budgetary information to citizens. JEL Classification: H10, H11, H61, H83 Key words: Accrual budget, accrual report, fiscal management, fiscal performance, public finance, accountability |
| Beschreibung: | 1 Online-Ressource (17 Seiten) 21 x 28cm |
| DOI: | 10.1787/budget-14-5jrw6591hj6c |
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| spelling | Time to look again at accrual budgeting Organisation for Economic Co-operation and Development and Ken Warren Paris OECD Publishing 2015 1 Online-Ressource (17 Seiten) 21 x 28cm txt rdacontent c rdamedia cr rdacarrier A large number of countries are implementing accrual reporting to provide better accountability for the stewardship of public finances to their citizens. Far fewer nations have moved to an accrual basis for their government budgetary decisionmaking. Those few countries that have made the move do not regret doing so, having achieved significant benefits from that reform. This paper looks again at the benefits of accrual budgeting, at some of the major arguments that have impeded its international implementation, and how those issues have been addressed in the countries that have successfully adopted accrual budgeting. It suggests that the international public financial management community should revisit accrual budgeting, and that efforts to implement it should be redoubled, not because it is a panacea for all budgeting and fiscal problems, but rather because it provides a stable foundation for improving fiscal and budgetary decision-making and for providing fairer and more complete budgetary information to citizens. JEL Classification: H10, H11, H61, H83 Key words: Accrual budget, accrual report, fiscal management, fiscal performance, public finance, accountability Finance and Investment Governance Warren, Ken ctb https://doi.org/10.1787/budget-14-5jrw6591hj6c Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Time to look again at accrual budgeting Finance and Investment Governance |
| title | Time to look again at accrual budgeting |
| title_auth | Time to look again at accrual budgeting |
| title_exact_search | Time to look again at accrual budgeting |
| title_exact_search_txtP | Time to look again at accrual budgeting |
| title_full | Time to look again at accrual budgeting Organisation for Economic Co-operation and Development and Ken Warren |
| title_fullStr | Time to look again at accrual budgeting Organisation for Economic Co-operation and Development and Ken Warren |
| title_full_unstemmed | Time to look again at accrual budgeting Organisation for Economic Co-operation and Development and Ken Warren |
| title_short | Time to look again at accrual budgeting |
| title_sort | time to look again at accrual budgeting |
| topic | Finance and Investment Governance |
| topic_facet | Finance and Investment Governance |
| url | https://doi.org/10.1787/budget-14-5jrw6591hj6c |
| work_keys_str_mv | AT warrenken timetolookagainataccrualbudgeting |