Series: IMF Working Papers
Author(s): Jack Diamond
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 December 2002
Keywords: Budget Systems, accrual accounting, cash accounting, accounting system, budget management, budget system, Macroeconomic - Aspects Of Public Finance, Macroeconomic Policy, And General Outlook, analysis Of Collective Decision-making
This paper reviews the role of accounting in budget system reform from the perspective of emerging economies who wish to adopt the OECD's performance budgeting reforms. While many OECD countries, pursuing the refor...