- Found In
- OECD Journal on Budgeting Vol. 9, no. 1, p. 1-29 1681-2336
- Description
- 29 p.
- Summary
- Can an accrual budgeting system – a system in which budgetary spending authorisations to line ministries are formulated in accrual terms – serve the needs of good fiscal policy? If so, how must such a system be designed? This article addresses these questions and also considers the case for reformulating fiscal policy in terms of accrual rather than cash aggregates.
- Subject
- LCCN
- 10.1787/budget-v9-art4-en
- OCLC
- oecd-lib
- Author
Robinson, Marc.
- Title
Accrual budgeting and fiscal policy [electronic resource] / Marc Robinson
- Imprint
Paris : OECD Publishing, 2009.
- Connect to:
- Indexed Term
Governance
- Found In:
OECD Journal on Budgeting Vol. 9, no. 1, p. 1-29 9:1<1 1681-2336
- Other Standard Identifier
10.1787/budget-v9-art4-en doi