OECD Journal on Budgeting, Volume 2009 Issue 1

Accrual budgeting and fiscal policy

DOI:https://dx.doi.org/10.1787/budget-v9-art4-en

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 ...



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