- 3 times a year
- 1681-2336 (online)
- 1608-7143 (print)
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.
The Impact of GAAP on Fiscal Decision Making
A Review of Twelve Years' Experience with Accrual and Output-based Budgets in New Zealand
- Cheryl Barnes, Ken Warren
- 09 June 2004
- Bibliographic information
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...