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

Allen Schick

OECD Journal on Budgeting, 2007, vol. 7, issue 2, 109-138

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

Date: 2007
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