25 Sep 2003
Public Sector Modernisation Alex Matheson, Hae-Sang Kwon
This paper argues that if governments are to adapt successfully to the changing needs of their society, they require better analytical and empirical tools, and more sophisticated strategies for change than OECD member countries have generally had to date....
25 Sep 2003
Improving Government Decision-making Practices for Risk Management Frédéric Bouder, Elodie Beth
Conventional risks, such as environmental degradation, tend to take on new dimensions due to increasingly extreme weather conditions, growing geographical concentration of populations and wealth, etc. Emerging issues, such as new diseases, biotechnologies, bio-terrorism, are occurring, many of which are characterised by extreme uncertainty and the possibility of extensive harm. Government capacity to adjust to traditional and new risks seems increasingly challenged by modern complexities, while at the same time people seem more ready to accept risk resulting from "private" decisions rather than those resulting from "public" decisions (for example most consumers seem ready to assume the uncertainty resulting from the use of cellular phones or pharmaceuticals).
25 Sep 2003
Accrual Accounting and Budgeting Jón R. Blöndal
Cash and accruals represent two end points on a spectrum of possible accounting and budgeting bases. The cash end of the spectrum has traditionally been applied by OECD member countries for their public sector activities. In recent years there has been a major trend towards the accruals end of the spectrum in member countries. About half of member countries have adopted accruals to one degree or another. The tables at the end of this paper provide details on practices in individual member countries. Several general comments can be made about the use of accruals in member countries...
25 Sep 2003
The Case for e-government OECD
The OECD E-Government Project takes as its basic premise that egovernment provides the capacity to reform the way public administrations operate and can result in more customer-focused, responsive government. This requires overcoming major challenges. The forthcoming OECD report "The E-Government Imperative" examines the potential and impact of egovernment and the changes required to maximise its benefits. This article is based on the forthcoming publication, and examines the case for egovernment as well as the budgetary barriers that must be overcome in order to successfully implement e-government...
25 Sep 2003
Budgeting in Brazil Jón R. Blöndal, Chiara Goretti, Jens Kromann Kristensen
During his September 2002 visit to OECD Headquarters in Paris, Mr. Guilherme DIAS, the Minister of Planning, Budget and Management, requested the OECD to carry out a review of the Brazilian budgeting system in a similar fashion as it does for its member countries.
