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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...
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Purpose – The purpose of the article is to study the transformation of reform discourse after a major political shift and to discuss some of the factors that may explain change and continuity in reforms. Design/methodology/approach – The study is an embedded case study of four financial...
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