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,...
Gespeichert in:
| 1. Verfasser: | |
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| Format: | Elektronisch Artikel |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2010
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| Schlagworte: | |
| Online-Zugang: | DE-862 DE-863 |
| Zusammenfassung: | 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. |
| Beschreibung: | 1 Online-Ressource (14 Seiten) 19 x 27cm. |
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| spelling | Steger, Gerhard VerfasserIn 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. Text txt rdacontent Computermedien c rdamedia Online-Ressource 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 Enthalten in OECD Journal on Budgeting Vol. 10, no. 1, p. 1-14 volume:10 year:2010 number:1 pages:1-14 |
| 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_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 |
| work_keys_str_mv | AT stegergerhard austriasbudgetreformhowtocreateconsensusforadecisivechangeoffiscalrules |