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OECD Journal on Budgeting

2001 - 2018

From OECD Publishing
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Volume 18, issue 2, 2018

Budgeting in France pp. 8-72 Downloads
Delphine Moretti and Dirk-Jan Kraan
Citizen participation and public trust in local government: The Republic of Korea case pp. 73-92 Downloads
Soonhee Kim, Junesoo Lee and Jooho Lee
Health financing and budgeting practices for health in the Philippines pp. 93-149 Downloads
Joseph Capuno, Ana Maria Ruiz Rivadeneira, Ivor Beazley, Akiko Maeda and Chris James
Recent developments in the work of the Budget Office pp. 151-195 Downloads
Sierd Hadley, Dirk-Jan Kraan and Bryn Welham

Volume 18, issue 1, 2018

Budgeting in Austria pp. 9-88 Downloads
Ronnie Downes, Lisa von Trapp and Juliane Jansen
Cash or accruals for budgeting? Why some governments in Europe changed their budgeting mode and others not pp. 91-113 Downloads
Jan van Helden and Christoph Reichard
Getting added value out of accruals reforms pp. 114-166 Downloads
Delphine Moretti and Tim Youngberry
Public financial management reforms and fiscal policy-a qualitative content analysis of the impact of PFM reforms on country budget income in Sub-Sahara Africa: A case for Kenya and Rwanda pp. 167-201 Downloads
Bernard Omollo

Volume 17, issue 3, 2018

Budgeting for a sustainable future Towards a roadmap of budgetary governance reform in Timor-Leste pp. 9-93 Downloads
Ronnie Downes, Emilie Gay and Dirk-Jan Kraan
Health financing and budgeting practices for health in South Africa pp. 95-126 Downloads
Chris James, Michael Gmeinder, Ana Maria Ruiz Rivadeneira and Camila Vammalle
Long-term budgeting: A cautionary tale from U.S. experience pp. 129-178 Downloads
Joseph White

Volume 17, issue 2, 2018

A theoretical framework for spending review policies at a time of widespread recession pp. 9-24 Downloads
Giuseppe Catalano and Angelo Erbacci
Financing and budgeting practices for health in Peru pp. 25-64 Downloads
Camila Vammalle, Ana Maria Ruiz Rivadeneira and Chris James
Rationalising government fiscal reporting: Lessons learned from Australia, Canada, France and the United Kingdom on how to better address users' needs pp. 65-125 Downloads
Delphine Moretti
The European Union budget and the European refugee and migration crises pp. 127-139 Downloads
James Savage and Johannes Siter

Volume 17, issue 1, 2017

Long-term fiscal sustainability analysis: Benchmarks for Independent Fiscal Institutions pp. 1-27 Downloads
Trevor Shaw
Budgeting in Oaxaca pp. 1-56 Downloads
Camila Vammalle, Ana Maria Ruiz and Ronnie Downes
Public sector productivity: Measurement challenges, performance information and prospects for improvement pp. 1-28 Downloads
Patrick Dunleavy
Budgeting and performance in the European Union: A review by the OECD in the context of EU budget focused on results pp. 1-60 Downloads
Ronnie Downes, Delphine Moretti and Scherie Nicol

Volume 16, issue 3, 2017

Budgeting in Chile pp. 9-70 Downloads
Camila Vammalle and Ana Maria Ruiz Rivadeneira
Gender budgeting in OECD countries pp. 71-107 Downloads
Ronnie Downes, Lisa von Trapp and Scherie Nicol
Strengthening budget institutions in Public Expenditure Management Peer Assisted Learning (PEMPAL) countries: Results of the 2013-14 OECD PEMPAL Budget Practices and Procedures Survey pp. 109-209 Downloads
Ronnie Downes, Knut Klepsvik, Joung-Jin Jang, Jaehyuk Choi, Maya Gusarova, Deanna Aubrey and Naida Carsimamovic

Volume 16, issue 2, 2017

Budgeting in Sweden pp. 9-74 Downloads
Ronnie Downes, Delphine Moretti and Trevor Shaw
Enhancing the finance function in line ministries pp. 75-92 Downloads
Dirk-Jan Kraan
Spending reviews in Ireland – Learning from experience pp. 93-108 Downloads
Fiachra Kennedy and John Howlin
Determinants of sound budgeting and financial management practices at the decentralised level of public administration pp. 109-128 Downloads
Ben Smith Owusu Bempah

Volume 16, issue 1, 2016

Accrual practices and reform experiences in OECD countries Results of the 2016 OECD Accruals Survey pp. 9-28 Downloads
Delphine Moretti
Budget reform before and after the global financial crisis pp. 29-63 Downloads
Marc Robinson
Review of budget oversight by parliament: Ireland pp. 65-111 Downloads
Ronnie Downes and Scherie Nicol

Volume 15, issue 3, 2016

Budget institutions in low-income countries pp. 9-25 Downloads
Sanjeev Gupta, Sami Ylaoutinen, Brian Olden, Holger van Eden, Teresa Curristine, Tom Josephs, Eliko Pedastsaar and Johann Seiwald
Budget reform in China: Progress and prospects in the Xi Jinping era pp. 27-36 Downloads
Christine Wong
Budgeting in Italy pp. 37-64 Downloads
Jón R. Blöndal, Lisa von Trapp and Erik Hammer
Performance budgeting practices and procedures pp. 65-136 Downloads
Trevor Shaw

Volume 15, issue 2, 2016

Principles for independent fiscal institutions and case studies pp. 9-24 Downloads
Lisa von Trapp, Ian Lienert and Joachim Wehner

Volume 15, issue 1, 2016

Overview of public governance of public-private partnerships in the Russian Federation pp. 9-30 Downloads
Ian Hawkesworth and Ihssane Loudiyi
Ten years of PPP: An initial assessment pp. 31-123 Downloads
Francois Bergere
The coverage of aggregate expenditure ceilings pp. 125-145 Downloads
Marc Robinson

Volume 14, issue 3, 2015

What are budgeting's purposes?: Comments on OECD's principles of good budgetary governance pp. 1-18 Downloads
Joseph White
The whole elephant: A proposal for integrating cash, accrual, and sustainability-gap accounts pp. 1-18 Downloads
Timothy Irwin
Time to look again at accrual budgeting pp. 1-17 Downloads
Oecd and Ken Warren
Study of public financial management systems for two Asian regional groups: Comparisons and key features for SAARC and ASEAN regions pp. 1-25 Downloads
Jaideep Kumar Mishra
Performance budgeting in Korea: Overview and assessment pp. 1-16 Downloads
Nowook Park and Joung-Jin Jang
A study on compilation and improvement of indices for legislative budgetary institutions: With focus on comparative analysis of current institutions in 60 countries pp. 1-29 Downloads
Chunsoon Kim
It's spending that matters: From robust control theory to practical heuristics pp. 1-14 Downloads
Fred Thompson

Volume 14, issue 2, 2015

Budget Review: Germany pp. 9-79 Downloads
Oecd

Volume 14, issue 1, 2014

Economic and fiscal management under the Democratic Party of Japan (DPJ) administration pp. 9-33 Downloads
Hideaki Tanaka
How to deal with contingent liabilities – Lessons from the Dutch experience pp. 35-45 Downloads
Heleen M.J. Hofmans and Clement van de Coevering
Coping with fiscal risk: Analysis and practice pp. 47-71 Downloads
George Kopits
The challenge of budgeting for healthcare programmes pp. 73-107 Downloads
Joseph White
The abuse and misuse of the term “Austerity” Implications for OECD countries pp. 109-122 Downloads
Barry Anderson and Elizabeth Minneman
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