OECD Journal on Budgeting

Frequency :
Annual
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
Article
 

The Impact of GAAP on Fiscal Decision Making

A Review of Twelve Years' Experience with Accrual and Output-based Budgets in New Zealand You do not have access to this content

 
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Author(s):
Cheryl Barnes, Ken Warren
Publication Date
09 June 2004
Pages
21
Bibliographic information
No.:
21,
Volume:
3,
Issue:
4
Pages
7–40
DOI
10.1787/budget-v3-art21-en

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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...

Also available in: French