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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Format: | Elektronisch Artikel |
Sprache: | English |
Veröffentlicht: |
Paris
OECD Publishing
2007
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Schlagworte: | |
Online-Zugang: | 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 p.) |
DOI: | 10.1787/budget-v7-art11-en |
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spelling | Schick, Allen VerfasserIn aut Performance Budgeting and Accrual Budgeting Decision rules or Analytic Tools? Allen, Schick Paris OECD Publishing 2007 1 Online-Ressource (32 p.) Text txt rdacontent Computermedien c rdamedia Online-Ressource 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 Enthalten in OECD Journal on Budgeting Vol. 7, no. 2, p. 109-138 volume:7 year:2007 number:2 pages:109-138 FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/budget-v7-art11-en 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_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 |