Austria's budget reform: How to create consensus for a decisive change of fiscal rules
In December 2007 and December 2009, Austria's Federal Parliament decided on a far-reaching, comprehensive budget reform package. The introduction of a legally binding medium-term expenditure framework, of accrual budgeting and accounting as well as performance budgeting marks a decisive change,...
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| Main Author: | |
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| Format: | Electronic Book Chapter |
| Language: | English |
| Published: |
Paris
OECD Publishing
2010
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| Subjects: | |
| Online Access: | 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 |
| Summary: | In December 2007 and December 2009, Austria's Federal Parliament decided on a far-reaching, comprehensive budget reform package. The introduction of a legally binding medium-term expenditure framework, of accrual budgeting and accounting as well as performance budgeting marks a decisive change, not only in steering the budget, but even more so in the Austrian administrative and political culture. Both legislative decisions were finally taken unanimously. This article describes the respective change management and gives an overview of the main Austrian reform elements |
| Physical Description: | 1 Online-Ressource (14 Seiten) 19 x 27cm |
| DOI: | 10.1787/budget-10-5kmh5hcrx924 |
Staff View
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| spelling | Steger, Gerhard Verfasser aut Austria's budget reform How to create consensus for a decisive change of fiscal rules Gerhard Steger Paris OECD Publishing 2010 1 Online-Ressource (14 Seiten) 19 x 27cm txt rdacontent c rdamedia cr rdacarrier In December 2007 and December 2009, Austria's Federal Parliament decided on a far-reaching, comprehensive budget reform package. The introduction of a legally binding medium-term expenditure framework, of accrual budgeting and accounting as well as performance budgeting marks a decisive change, not only in steering the budget, but even more so in the Austrian administrative and political culture. Both legislative decisions were finally taken unanimously. This article describes the respective change management and gives an overview of the main Austrian reform elements Governance Austria https://doi.org/10.1787/budget-10-5kmh5hcrx924 Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Steger, Gerhard Austria's budget reform How to create consensus for a decisive change of fiscal rules Governance Austria |
| title | Austria's budget reform How to create consensus for a decisive change of fiscal rules |
| title_auth | Austria's budget reform How to create consensus for a decisive change of fiscal rules |
| title_exact_search | Austria's budget reform How to create consensus for a decisive change of fiscal rules |
| title_exact_search_txtP | Austria's budget reform How to create consensus for a decisive change of fiscal rules |
| title_full | Austria's budget reform How to create consensus for a decisive change of fiscal rules Gerhard Steger |
| title_fullStr | Austria's budget reform How to create consensus for a decisive change of fiscal rules Gerhard Steger |
| title_full_unstemmed | Austria's budget reform How to create consensus for a decisive change of fiscal rules Gerhard Steger |
| title_short | Austria's budget reform |
| title_sort | austria s budget reform how to create consensus for a decisive change of fiscal rules |
| title_sub | How to create consensus for a decisive change of fiscal rules |
| topic | Governance Austria |
| topic_facet | Governance Austria |
| url | https://doi.org/10.1787/budget-10-5kmh5hcrx924 |
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