Article

Budget and Accounting Reforms

Irene S. Rubin and Joanne Kelly

in The Oxford Handbook of Public Management

Published in print June 2007 | ISBN: 9780199226443
Published online September 2009 | | DOI: http://dx.doi.org/10.1093/oxfordhb/9780199226443.003.0025

Series: Oxford Handbooks in Business and Management C

Budget and Accounting Reforms

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This article examines what reforms have been proposed, what they are intended to accomplish, and how they are working out. The result of the survey and analysis conducted is somewhat messy if informative. The amount and quality of information available in different countries varies enormously. Failed reforms have often been ignored by researchers, biasing the existing reports in a positive direction. Reforms have been in place for different amounts of time in different countries, and some have been only partly implemented, adding to the difficulty of comparing them. Finally, the large number of countries engaged in such reforms has led to some selectivity in the presentation, making the results less than neat. This article then illustrates an interim report on an ongoing set of processes in a limited number of countries, based on the literature and on first-hand observations offered by scholars and practitioners in a number of countries.

Keywords: budget reforms; accounting reforms; quality of information; report biases; first-hand observations; reform practitioners

Article.  12215 words. 

Subjects: Business and Management ; Public Management and Administration ; Accounting

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