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Lessons from Australian and British Reforms in Results oriented Financial Management

Author

Listed:
  • Bram Scheers
  • Miekatrien Sterck
  • Geert Bouckaert

Abstract

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.

Suggested Citation

  • Bram Scheers & Miekatrien Sterck & Geert Bouckaert, 2006. "Lessons from Australian and British Reforms in Results oriented Financial Management," OECD Journal on Budgeting, OECD Publishing, vol. 5(2), pages 133-162.
    • Handle: RePEc:oec:govkaa:5l9vdgzl9zwl
    DOI: 10.1787/budget-v5-art14-en
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    Cited by:

    1. Yusheng Kong & Peter Yao Lartey & Fatoumata Binta Maci Bah & Nirmalya B. Biswas, 2018. "The Value of Public Sector Risk Management: An Empirical Assessment of Ghana," Administrative Sciences, MDPI, vol. 8(3), pages 1-18, July.
    2. Teresa Curristine & Zsuzsanna Lonti & Isabelle Joumard, 2007. "Improving Public Sector Efficiency: Challenges and Opportunities," OECD Journal on Budgeting, OECD Publishing, vol. 7(1), pages 1-41.
    3. Aristovnik, Aleksander & Seljak, Janko, 2009. "Performance budgeting: selected international experiences and some lessons for Slovenia," MPRA Paper 15499, University Library of Munich, Germany.
    4. Alessandro Giosi & Silvia Testarmata & Sandro Brunelli & Bianca Staglianò, 2012. "Does the Quality of Public Finance Enhance Fiscal Discipline in the European Union? A Cross-Country Analysis," DSI Essays Series, DSI - Dipartimento di Studi sull'Impresa, vol. 21.

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