IDEAS home Printed from https://ideas.repec.org/a/oec/govkaa/5kmh5hcrx924.html
   My bibliography  Save this article

Austria's budget reform: How to create consensus for a decisive change of fiscal rules

Author

Listed:
  • Gerhard Steger

Abstract

In December 2007 and December 2009, Austria’s Federal Parliament decided on a far-reaching, comprehensive budget reform package. The introduction of a legally binding medium-term expenditure framework, of accrual budgeting and accounting as well as performance budgeting marks a decisive change, not only in steering the budget, but even more so in the Austrian administrative and political culture. Both legislative decisions were finally taken unanimously. This article describes the respective change management and gives an overview of the main Austrian reform elements.

Suggested Citation

  • Gerhard Steger, 2010. "Austria's budget reform: How to create consensus for a decisive change of fiscal rules," OECD Journal on Budgeting, OECD Publishing, vol. 10(1), pages 1-14.
    • Handle: RePEc:oec:govkaa:5kmh5hcrx924
    DOI: 10.1787/budget-10-5kmh5hcrx924
    as

    Download full text from publisher

    File URL: https://doi.org/10.1787/budget-10-5kmh5hcrx924
    Download Restriction: Full text available to READ online. PDF download available to OECD iLibrary subscribers.
    File URL: https://libkey.io/10.1787/budget-10-5kmh5hcrx924?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Hyndman, Noel & Liguori, Mariannunziata & Meyer, Renate E. & Polzer, Tobias & Rota, Silvia & Seiwald, Johann, 2014. "The translation and sedimentation of accounting reforms. A comparison of the UK, Austrian and Italian experiences," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(4), pages 388-408.
    2. Landon, Stuart & Smith, Constance, 2017. "Does the design of a fiscal rule matter for welfare?," Economic Modelling, Elsevier, vol. 63(C), pages 226-237.
    3. Landon, Stuart & Smith, Constance, 2015. "The Welfare and Stabilization Benefits of Fiscal Rules: Evidence from Canadian Provinces," Working Papers 2015-13, University of Alberta, Department of Economics.
    4. Karin Fischer & Rauf Gönenç & Robert Price, 2011. "Austria: Public Sector Inefficiencies Have Become Less Affordable," OECD Economics Department Working Papers 897, OECD Publishing.
    5. Doris Prammer & Lukas Reiss, 2019. "(How) has EMU affected fiscal policy in Austria?," Monetary Policy & the Economy, Oesterreichische Nationalbank (Austrian Central Bank), issue 19/Q1-Q2, pages 71-84.
    6. Daniela Monacelli & Aline Pennisi, 2015. "Spending Review: una, nessuna, centomila," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2015(1), pages 69-108.
    7. Doris Prammer & Lukas Reiss, 2019. "(How) has EMU affected fiscal policy in Austria?," Monetary Policy & the Economy, Oesterreichische Nationalbank (Austrian Central Bank), issue Q1-Q2-/19, pages 71-84.
    8. Cristina Silvia NISTOR & Cristina Alexandrina ȘTEFĂNESCU, 2021. "The Link Between Public Management and Accounting from the Point of View of Performance," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(1), pages 60-72, January.
    9. Michael Di Francesco & Rafael Barroso, 2015. "Bottom-Up Costing Within Medium Term Expenditure Frameworks: A Survey of Practices in Selected OECD Countries," Public Budgeting & Finance, Wiley Blackwell, vol. 35(3), pages 44-67, September.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:oec:govkaa:5kmh5hcrx924. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: the person in charge (email available below). General contact details of provider: https://edirc.repec.org/data/oecddfr.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.