Research Catalog

Accrual budgeting and fiscal policy

Title
Accrual budgeting and fiscal policy [electronic resource] / Marc Robinson
Author
Robinson, Marc.
Publication
Paris : OECD Publishing, 2009.

Available Online

Full text online available onsite at NYPL

Details

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:
Full text online available onsite at NYPL
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
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