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...
Tác giả chính: | |
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Định dạng: | Tạp chí |
Ngôn ngữ: | English |
Được phát hành: |
Washington, D.C. :
International Monetary Fund,
2003.
|
Loạt: | IMF Working Papers; Working Paper ;
No. 2003/033 |
Truy cập trực tuyến: | Full text available on IMF |