Getting added value out of accruals reforms:
After three decades of public financial management reforms, around three quarters of OECD countries are using accrual accounting with some adopting accrual budgeting as well (OECD Accruals 2016 Survey). This is however a sensitive time: questions are increasingly being raised on the cost and usefuln...
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| Format: | Elektronisch Artikel |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2018
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| Online-Zugang: | Volltext |
| Zusammenfassung: | After three decades of public financial management reforms, around three quarters of OECD countries are using accrual accounting with some adopting accrual budgeting as well (OECD Accruals 2016 Survey). This is however a sensitive time: questions are increasingly being raised on the cost and usefulness of accrual reforms, whose impacts on public management and performance are not obvious to many stakeholders. Against this background, this study brings together the experience of eleven countries that have introduced accrual accounting and/or accrual budgeting into their public sector. It aims at summarizing initial objectives of accrual reforms, countries' own assessment of how well these objectives have been achieved and propose recommendations on how finance ministries should go about achieving maximum outcomes from their transition to accrual accounting. JEL code : H50, H60, H83 Keywords : accrual accounting, accrual reform, budgeting, transparency, performance |
| Beschreibung: | 1 Online-Ressource (53 p.) 21 x 28cm. |
| DOI: | 10.1787/budget-18-5j8l804hpvmt |
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| spelling | Moretti, Delphine VerfasserIn aut Getting added value out of accruals reforms Delphine, Moretti and Tim, Youngberry Paris OECD Publishing 2018 1 Online-Ressource (53 p.) 21 x 28cm. Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier After three decades of public financial management reforms, around three quarters of OECD countries are using accrual accounting with some adopting accrual budgeting as well (OECD Accruals 2016 Survey). This is however a sensitive time: questions are increasingly being raised on the cost and usefulness of accrual reforms, whose impacts on public management and performance are not obvious to many stakeholders. Against this background, this study brings together the experience of eleven countries that have introduced accrual accounting and/or accrual budgeting into their public sector. It aims at summarizing initial objectives of accrual reforms, countries' own assessment of how well these objectives have been achieved and propose recommendations on how finance ministries should go about achieving maximum outcomes from their transition to accrual accounting. JEL code : H50, H60, H83 Keywords : accrual accounting, accrual reform, budgeting, transparency, performance Finance and Investment Governance Economics Youngberry, Tim MitwirkendeR ctb Enthalten in OECD Journal on Budgeting Vol. 18, no. 1, p. 114-166 volume:18 year:2018 number:1 pages:114-166 FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/budget-18-5j8l804hpvmt Volltext |
| spellingShingle | Moretti, Delphine Getting added value out of accruals reforms Finance and Investment Governance Economics |
| title | Getting added value out of accruals reforms |
| title_auth | Getting added value out of accruals reforms |
| title_exact_search | Getting added value out of accruals reforms |
| title_full | Getting added value out of accruals reforms Delphine, Moretti and Tim, Youngberry |
| title_fullStr | Getting added value out of accruals reforms Delphine, Moretti and Tim, Youngberry |
| title_full_unstemmed | Getting added value out of accruals reforms Delphine, Moretti and Tim, Youngberry |
| title_short | Getting added value out of accruals reforms |
| title_sort | getting added value out of accruals reforms |
| topic | Finance and Investment Governance Economics |
| topic_facet | Finance and Investment Governance Economics |
| url | https://doi.org/10.1787/budget-18-5j8l804hpvmt |
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