Performance Budgeting and Accrual Budgeting: Decision rules or Analytic Tools?

Performance budgeting and accrual budgeting are analytic tools that provide information and insights which are not available through conventional approaches. But neither innovation is ready for widespread application as a decision rule in the budget process. This article urges fuller understanding of these innovations and their implications, and more systematic use of performance and accrual information for policy makers

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Year of publication:	2007
Authors:	Schick, Allen
Published in:	OECD Journal on Budgeting. - Organisation de Coopération et de Développement Économiques (OCDE), ISSN 1681-2336. - Vol. 7.2007, 2, p. 109-138
Publisher:	Organisation de Coopération et de Développement Économiques (OCDE)

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Extent:	text/html
Type of publication:	Article
Other identifiers:	10.1787/budget-v7-art11-en [DOI]
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10008726547