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180616 ||| eng |
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1 |
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|a Scheers, Bram
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| 245 |
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|a Lessons from Australian and British Reforms in Results oriented Financial Management
|h Elektronische Ressource
|c Bram, Scheers, Miekatrien, Sterck and Geert, Bouckaert
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| 260 |
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|a Paris
|b OECD Publishing
|c 2006
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| 300 |
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|a 31 p
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| 653 |
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|a Governance
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| 700 |
1 |
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|a Sterck, Miekatrien
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| 700 |
1 |
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|a Bouckaert, Geert
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| 041 |
0 |
7 |
|a eng
|2 ISO 639-2
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| 989 |
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|b OECD
|a OECD Books and Papers
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| 024 |
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|a /10.1787/budget-v5-art14-en
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| 773 |
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|t OECD Journal on Budgeting
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| 856 |
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|a oecd-ilibrary.org
|u https://doi.org/10.1787/budget-v5-art14-en
|x Verlag
|3 Volltext
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|a 320
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|a Reform of government financial management systems in the past decade has seen developments in accrual accounting and in results-based budgeting and reporting. Australia has worked with an accrual-based framework for outcomes and outputs budgeting and reporting since fiscal year 1999/2000. The United Kingdom moved to a resource-based (or accrual-based) financial management system in April 2001. This article evaluates the Australian and British reforms, including aspects such as parliamentary control, political accountability, the role of managers, the political decision-making process, financial control, and critical factors for success or failure
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