OECD Journal on Budgeting, Volume 2018 Issue 1

Getting added value out of accruals reforms

DOI:https://doi.org/10.1787/budget-18-5j8l804hpvmt

After three decades of public financial management reforms, around three quarters of OECD countries are using accrual accounting with some adopting accrual budgeting as well (OECD Accruals 2016 Survey). This is however a sensitive time: questions are increasingly being raised on the cost and ...



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