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...

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Bibliographische Detailangaben
1. Verfasser: Schick, Allen (VerfasserIn)
Format: Elektronisch Buchkapitel
Sprache:English
Veröffentlicht: Paris OECD Publishing 2007
Schlagworte:
Online-Zugang:DE-384
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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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