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Performance Budgeting: Managing the Reform Process
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Author/Editor: |
Diamond, Jack |
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February 1, 2003 |
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Electronic Access: |
Free Full Text (PDF file size is 1,028KB)
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Disclaimer: This Working Paper should not be reported as representing the views of the IMF. The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate.
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Summary: This paper reviews the role of accounting in budget system reform from the perspective of emerging economies who wish to adopt the OECD's performance budgeting reforms. While many OECD countries, pursuing the reforms associated with the New Public Management, have moved their accounting systems from a cash to an accrual basis, this paper argues that given the costs involved, such a move is perhaps only worthwhile in the context of adopting much wider public sector management reforms. Moreover, while recognizing that accrual accounting does support public expenditure management best practices, it is also argued that many of the objectives of performance-oriented budgeting can be attained by less than full accrual accounting, and that unless certain preconditions are met it is safer for countries to remain with, and improve, their cash-based accounting systems. For those countries with sound enough cash-based systems the paper describes a possible phased approach to the introduction of accruals, as well as the parallel stages of adopting the new international GFSM 2001 reporting requirements.
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Order a print copy
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Series: |
Working Paper No. 03/33 |
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Subject(s): |
Budgeting | Fiscal transparency | Emerging markets |
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Author's keyword(s): |
Budget reform | performance budgeting | fiscal transparency | emerging economies |
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Published: |
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February 1, 2003 |
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ISBN/ISSN: |
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1934-7073 |
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Paper |
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Stock No: |
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WPIEA0332003 |
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Pages: |
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28 |
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Price: |
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US$15.00 (Academic Rate: US$15.00 )
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