Accrual budgeting and fiscal policy:
Can an accrual budgeting system - a system in which budgetary spending authorisations to line ministries are formulated in accrual terms - serve the needs of good fiscal policy? If so, how must such a system be designed? This article addresses these questions and also considers the case for reformul...
Saved in:
| Main Author: | |
|---|---|
| Format: | Electronic Book Chapter |
| Language: | English |
| Published: |
Paris
OECD Publishing
2009
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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: | Can an accrual budgeting system - a system in which budgetary spending authorisations to line ministries are formulated in accrual terms - serve the needs of good fiscal policy? If so, how must such a system be designed? This article addresses these questions and also considers the case for reformulating fiscal policy in terms of accrual rather than cash aggregates |
| Physical Description: | 1 Online-Ressource (29 Seiten) |
| DOI: | 10.1787/budget-v9-art4-en |
Staff View
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Record in the Search Index
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| institution | BVB |
| language | English |
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| spelling | Robinson, Marc Verfasser aut Accrual budgeting and fiscal policy Marc Robinson Paris OECD Publishing 2009 1 Online-Ressource (29 Seiten) txt rdacontent c rdamedia cr rdacarrier Can an accrual budgeting system - a system in which budgetary spending authorisations to line ministries are formulated in accrual terms - serve the needs of good fiscal policy? If so, how must such a system be designed? This article addresses these questions and also considers the case for reformulating fiscal policy in terms of accrual rather than cash aggregates Governance https://doi.org/10.1787/budget-v9-art4-en Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Robinson, Marc Accrual budgeting and fiscal policy Governance |
| title | Accrual budgeting and fiscal policy |
| title_auth | Accrual budgeting and fiscal policy |
| title_exact_search | Accrual budgeting and fiscal policy |
| title_exact_search_txtP | Accrual budgeting and fiscal policy |
| title_full | Accrual budgeting and fiscal policy Marc Robinson |
| title_fullStr | Accrual budgeting and fiscal policy Marc Robinson |
| title_full_unstemmed | Accrual budgeting and fiscal policy Marc Robinson |
| title_short | Accrual budgeting and fiscal policy |
| title_sort | accrual budgeting and fiscal policy |
| topic | Governance |
| topic_facet | Governance |
| url | https://doi.org/10.1787/budget-v9-art4-en |
| work_keys_str_mv | AT robinsonmarc accrualbudgetingandfiscalpolicy |