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Accrual budgeting and fiscal policy

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  • Marc Robinson

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.

Suggested Citation

  • Marc Robinson, 2009. "Accrual budgeting and fiscal policy," OECD Journal on Budgeting, OECD Publishing, vol. 9(1), pages 1-29.
    • Handle: RePEc:oec:govkaa:5ksm3nm22zf0
    DOI: 10.1787/budget-v9-art4-en
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    Cited by:

    1. Hans Pitlik & Michael Klien & Stefan Schiman, 2017. "Stabilitätskonforme Berücksichtigung nachhaltiger öffentlicher Investitionen," WIFO Studies, WIFO, number 60595.
    2. Riccardo Fiorito, 2014. "Extra Government Debt in the Great Recession: All Intentional?," Working Papers LuissLab 14110, Dipartimento di Economia e Finanza, LUISS Guido Carli.
    3. Makoto Kuroki, 2022. "Impact of Depreciation Information on Capital Budgeting among Local Governments: A Survey Experiment," Australian Accounting Review, CPA Australia, vol. 32(2), pages 201-213, June.
    4. Togi Parulian Purba, 2017. "Determinant of Compliance Investors in Satisfying a Fiscal Obligation," International Journal of Economics and Financial Issues, Econjournals, vol. 7(6), pages 1-7.
    5. Maria‐Eleni K. Agoraki & Stella Kardara & Tryphon Kollintzas & Georgios P. Kouretas, 2023. "Debt‐to‐GDP changes and the great recession: European Periphery versus European Core," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 28(3), pages 3299-3331, July.

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