, H83 Keywords: Budget reforms, performance, impact assessment, financial management, transparency, cash and accruals …. Evaluation of the budget reforms was purposely built into the reform process. The budget law provides for an external evaluation …

accounting system and the imperative to inform also about resource consumption in the budget. In sharp contrast, the two … budget. The change process in all four countries was influenced by several contextual factors, such as cash …

This article describes the changes that have taken place in the work of the Budget Office of the central government as … a consequence of the transition from the traditional budget process, often referred to as “incremental budgeting”, to … transition the role of the budget office has shifted from operational expenditure control to supervision on the maintenance of …

countries analysed - by comparing Legislative Budget Institutions of 70 countries. This paper also provide practical insights …