Performance Budgeting and Accrual Budgeting: Decision rules or Analytic Tools?
Performance budgeting and accrual budgeting are analytic tools that provide information and insights which are not available through conventional approaches. But neither innovation is ready for widespread application as a decision rule in the budget process. This article urges fuller understanding o...
Gespeichert in:
1. Verfasser: | |
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Format: | Elektronisch Buchkapitel |
Sprache: | English |
Veröffentlicht: |
Paris
OECD Publishing
2007
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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 Volltext |
Zusammenfassung: | Performance budgeting and accrual budgeting are analytic tools that provide information and insights which are not available through conventional approaches. But neither innovation is ready for widespread application as a decision rule in the budget process. This article urges fuller understanding of these innovations and their implications, and more systematic use of performance and accrual information for policy makers |
Beschreibung: | 1 Online-Ressource (32 Seiten) |
DOI: | 10.1787/budget-v7-art11-en |
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Datensatz im Suchindex
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language | English |
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physical | 1 Online-Ressource (32 Seiten) |
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publishDate | 2007 |
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publisher | OECD Publishing |
record_format | marc |
spelling | Schick, Allen Verfasser aut Performance Budgeting and Accrual Budgeting Decision rules or Analytic Tools? Allen Schick Paris OECD Publishing 2007 1 Online-Ressource (32 Seiten) txt rdacontent c rdamedia cr rdacarrier Performance budgeting and accrual budgeting are analytic tools that provide information and insights which are not available through conventional approaches. But neither innovation is ready for widespread application as a decision rule in the budget process. This article urges fuller understanding of these innovations and their implications, and more systematic use of performance and accrual information for policy makers Governance https://doi.org/10.1787/budget-v7-art11-en Verlag URL des Erstveröffentlichers Volltext |
spellingShingle | Schick, Allen Performance Budgeting and Accrual Budgeting Decision rules or Analytic Tools? Governance |
title | Performance Budgeting and Accrual Budgeting Decision rules or Analytic Tools? |
title_auth | Performance Budgeting and Accrual Budgeting Decision rules or Analytic Tools? |
title_exact_search | Performance Budgeting and Accrual Budgeting Decision rules or Analytic Tools? |
title_exact_search_txtP | Performance Budgeting and Accrual Budgeting Decision rules or Analytic Tools? |
title_full | Performance Budgeting and Accrual Budgeting Decision rules or Analytic Tools? Allen Schick |
title_fullStr | Performance Budgeting and Accrual Budgeting Decision rules or Analytic Tools? Allen Schick |
title_full_unstemmed | Performance Budgeting and Accrual Budgeting Decision rules or Analytic Tools? Allen Schick |
title_short | Performance Budgeting and Accrual Budgeting |
title_sort | performance budgeting and accrual budgeting decision rules or analytic tools |
title_sub | Decision rules or Analytic Tools? |
topic | Governance |
topic_facet | Governance |
url | https://doi.org/10.1787/budget-v7-art11-en |
work_keys_str_mv | AT schickallen performancebudgetingandaccrualbudgetingdecisionrulesoranalytictools |