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Performance Budgeting and Accrual Budgeting: Decision rules or Analytic Tools?

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  • Allen Schick

Abstract

Performance budgeting and accrual budgeting are analytic tools that provide information and insights which are not available through conventional approaches. But neither innovation is ready for widespread application as a decision rule in the budget process. This article urges fuller understanding of these innovations and their implications, and more systematic use of performance and accrual information for policy makers

Suggested Citation

  • Allen Schick, 2007. "Performance Budgeting and Accrual Budgeting: Decision rules or Analytic Tools?," OECD Journal on Budgeting, OECD Publishing, vol. 7(2), pages 109-138.
    • Handle: RePEc:oec:govkaa:5l4fghkq206d
    DOI: 10.1787/budget-v7-art11-en
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    Cited by:

    1. Timothy C. Irwin, 2015. "Defining The Government'S Debt And Deficit," Journal of Economic Surveys, Wiley Blackwell, vol. 29(4), pages 711-732, September.
    2. Asogwa & Ikenna Elias & Etim & Osim Etim, 2017. "Traditional Budgeting in Today’s Business Environment," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 7(3), pages 1-7.
    3. Alaa Mohama Malo Alain & Magdy Melegy Abdul Hakim Melegy, 2017. "Program and Performance Budgeting System in Public Sector Organizations: An Analytical Study in Saudi Arabian Context," International Business Research, Canadian Center of Science and Education, vol. 10(4), pages 157-166, April.
    4. Trenovski Borce & Marjan Nikolov, 2015. "Cost-Benefit Analysis Of Performance Based Budgeting Implementation," Journal Articles, Center For Economic Analyses, pages 5-44, December.
    5. Jakub Haas & Eva Gajdošová, 2016. "The Performance Indicators for The State Health-related Expenditures: Lessons from OECD," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2016(1), pages 5-22.
    6. S. Soofi , Abdollah, 2009. "Proposal for "Rationalizing" The Rate of Profit of Bank Loans: A Critique," Journal of Money and Economy, Monetary and Banking Research Institute, Central Bank of the Islamic Republic of Iran, vol. 5(3), pages 127-141, July.
    7. Pham Quang Huy & Vu Kien Phuc, 2022. "Insight into the Critical Success Factors of Performance-Based Budgeting Implementation in the Public Sector for Sustainable Development in the COVID-19 Pandemic," Sustainability, MDPI, vol. 14(20), pages 1-37, October.
    8. Andrea Bonomi Savignon & Lorenzo Costumato & Benedetta Marchese, 2019. "Performance Budgeting in Context: An Analysis of Italian Central Administrations," Administrative Sciences, MDPI, vol. 9(4), pages 1-15, October.
    9. Marta Postula & Olga Irodenko & Przemyslaw Dubel, 2020. "Internal Audit as a Tool to Improve the Efficiency of Public Service," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 699-715.
    10. Alessandro Giosi & Silvia Testarmata & Sandro Brunelli & Bianca Staglianò, 2012. "Does the Quality of Public Finance Enhance Fiscal Discipline in the European Union? A Cross-Country Analysis," DSI Essays Series, DSI - Dipartimento di Studi sull'Impresa, vol. 21.
    11. Frank Ohemeng & Emelia A. Asiedu & Theresa Obuobisa‐Darko & Juliana A. Abane & Kenneth Parku, 2022. "The perception of employees on performance‐based budgeting reforms in developing countries: The perspective from Ghana," Public Budgeting & Finance, Wiley Blackwell, vol. 42(4), pages 74-92, December.
    12. Marc Robinson, 2013. "Program Classification for Performance-Based Budgeting," World Bank Publications - Books, The World Bank Group, number 21767.
    13. Megan Carroll & David Torregrosa, 2019. "A Summary of Selected CBO Reports on Cash and Accrual Budgeting: Working Paper 2019-09," Working Papers 55672, Congressional Budget Office.
    14. Webb, Natalie J & Candreva, Philip J, 2009. "Diagnosing performance management and performance budgeting systems: A case study of the U.S. Navy," MPRA Paper 14754, University Library of Munich, Germany.
    15. Liying He & Kamisah Ismail, 2023. "Do staff capacity and performance-based budgeting improve organisational performance? Empirical evidence from Chinese public universities," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-16, December.

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