Scheers, Bram; Sterck, Miekatrien; Bouckaert, Geert - In: OECD Journal on Budgeting 5 (2005) 2, pp. 133-162
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...
