OECD Journal on Budgeting

Frequency :
3 times a year
ISSN :
1681-2336 (online)
ISSN :
1608-7143 (print)
DOI :
10.1787/16812336
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The OECD journal on public sector budgeting, published three times per year. It draws on the best of the recent work of the OECD Working Party of Senior Budget Officials (SBO), as well as special contributions from finance ministries, and makes it available to a wider community in an accessible format. The journal provides insight on leading-edge institutional arrangements, systems and instruments for the allocation and management of resources in the public sector. Now published as a part of the OECD Journal subscription package.

Also available in: French
 
 
 

Volume 3, Issue 4 You do not have access to this content

Publication Date :
09 June 2004
DOI :
10.1787/budget-v3-4-en
Also available in: French

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  09 June 2004 The Impact of GAAP on Fiscal Decision Making
Cheryl Barnes, Ken Warren

This paper reviews the theory and the rhetoric for accrual accounting and budgeting by government. Reference is made to generally accepted accounting practice (GAAP) in New Zealand. An historical summary is provided of 12 years of accrual budgets and, using this as a base, assessments are made of the actual benefits that have been achieved...
  09 June 2004 Funding of Public Research and Development
Gudrun Maass

This paper describes trends and practices in the funding of public research and development (R&D). It is based on a study which was carried out by the OECD’s Directorate for Science, Technology and Industry. The study dealt with several aspects of the governance of public research such as the structures of science systems, priority setting issues, funding and the management of human resources.The paper provides a picture of...
  09 June 2004 Greener Public Purchasing as an Environmental Policy Instrument
Donald Marron

Governments increasingly include environmental criteria in their purchasing decisions. For example, purchasing guidelines often require that particular products contain a minimum amount of recycled content or achieve specified levels of energy efficiency. Guidelines may also favour – through price preferences, explicit set-asides, or other mechanisms – suppliers who exceed official pollution standards, abide by environmental frameworks...
  09 June 2004 International Procurement Regimes and the Scope for the Inclusion of Environmental Factors in Public Procurement
Peter Kunzlik

Through adherence to regional trade agreements, membership in common market areas, and other international treaties, OECD member country governments have agreed to subject their public procurement procedures to a certain degree of international regulation. This paper will review the importance of legal constraints that...
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