Performance Budgeting : Managing the Reform Process /

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...

Ausführliche Beschreibung

Bibliographische Detailangaben
1. Verfasser: Diamond, Jack
Format: Zeitschrift
Sprache:English
Veröffentlicht: Washington, D.C. : International Monetary Fund, 2003.
Schriftenreihe:IMF Working Papers; Working Paper ; No. 2003/033
Online Zugang:Full text available on IMF