Accrual budgeting and fiscal policy

Marc Robinson

OECD Journal on Budgeting, 2009, vol. 9, issue 1, 1-29

Abstract: 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 questions and also considers the case for reformulating fiscal policy in terms of accrual rather than cash aggregates.

Date: 2009
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