Accrual budgeting and fiscal policy [electronic resource] / Marc Robinson
Material type:
ArticlePublication details: Paris : OECD Publishing, 2009.Description: 29 pSubject(s): Online resources:
In:
OECD Journal on Budgeting Vol. 9, no. 1, p. 1-29Abstract: Can an accrual budgeting system - a system in which budgetary spending authorisations to line ministries are formulated in accrual terms - serve the needs of good fiscal policy? If so, how must such a system be designed? This article addresses these questions and also considers the case for reformulating fiscal policy in terms of accrual rather than cash aggregates.
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Can an accrual budgeting system - a system in which budgetary spending authorisations to line ministries are formulated in accrual terms - serve the needs of good fiscal policy? If so, how must such a system be designed? This article addresses these questions and also considers the case for reformulating fiscal policy in terms of accrual rather than cash aggregates.
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