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Accrual Budgeting And Defence Funding: Theory And Simulations

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  • Binyam Solomon
  • Craig Stone

Abstract

This paper explores the impact of moving to accrual budgeting on resources allocation in defence. Standard defence budgeting and investment models are used to assess the theoretical implications of accrual budgeting. In addition, a number of simulations are conducted to assess the long-term implications of moving to accrual accounting and budgeting. The result of the simulations shows that changes to deployed operations and other operational shocks will have manageable impacts on readiness but systematic shocks associated with defence unit prices, procurement policies and defence specific inflation will put considerable strain on the defence department's flexibility.

Suggested Citation

  • Binyam Solomon & Craig Stone, 2013. "Accrual Budgeting And Defence Funding: Theory And Simulations," Defence and Peace Economics, Taylor & Francis Journals, vol. 24(3), pages 211-227, June.
    • Handle: RePEc:taf:defpea:v:24:y:2013:i:3:p:211-227
    DOI: 10.1080/10242694.2012.691200
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    Cited by:

    1. Marcus Matthias Keupp, 2021. "Introduction: The Fundamental Economic Problem of the Military," Springer Books, in: Defense Economics, chapter 0, pages 1-21, Springer.
    2. Gitana Dudzevičiūtė & Vida Česnuitytė & Dalia Prakapienė, 2021. "Defence Expenditure–Government Debt Nexus in the Context of Sustainability in Selected Small European Union Countries," Sustainability, MDPI, vol. 13(12), pages 1-18, June.

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