Ervaringen met resultaatgericht management in Australië

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Internationale trends in de modernisering van de overheidsboekhouding

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Dekt de vlag de lading? Naar een verfijning van het begrip resultaatgericht begroten

Instituut voor de Overheid (OE) Instituut voor de Overheid.status: publishe

Australische en Britse praktijken in resultaatgericht financieel management

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Lessons from Australian and British reforms in results-oriented financial management

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Begroting en planning als multifunctionele systemen

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Lessons from Australian and British Reforms in Results oriented Financial Management

Reform of government financial management systems in the past decade has seen developments in accrual accounting and in results-based budgeting and reporting. Australia has worked with an accrual-based framework for outcomes and outputs budgeting and reporting since fiscal year 1999/2000. The United Kingdom moved to a resource-based (or accrual-based) financial management system in April 2001. This article evaluates the Australian and British reforms, including aspects such as parliamentary control, political accountability, the role of managers, the political decision-making process, financial control, and critical factors for success or failure.

Internationaal vergelijkend onderzoek naar de modernisering van de financiële cyclus en de beleids- en beheerscyclus: begroting en planning

status: publishe