Accrual Output Based Budgeting Systems in Australia : The Rhetoric-Reality Gap

This paper describes accrual base output base budgeting, (AOBB), system and examines their adoption in Australia. An analysis of claims made about AOBB systems by central agency reformers is set out and the conclusion offered that these claims are fundamentally rhetorical in their characteristics. These rhetorical claims are contrasted against a critical analysis witch suggested that despite the claims made by reformist elements in favour of the adoption of these systems, the structural and empirical elements of AOBB system as implemented in Australia raise considerable doubts as to whether suggested benefits will be realized in practice