IDEAS home Printed from https://ideas.repec.org/a/taf/pubmmg/v23y2003i1p45-50.html
   My bibliography  Save this article

Planning and Controlling UK Public Expenditure on a Resource Basis

Author

Listed:
  • Andrew Likierman

Abstract

The UK Government has, from 2003/04, completed the transition from planning and controlling public expenditure in cash to the full implementation of resource budgeting. Accounting had already switched to the resource basis, with effect from 2001/02. The 2002 Spending Review was the first biennial review of future spending levels and priorities to be conducted entirely on a resource basis. This article clarifies what was involved in this transition, paying attention to how it made the 2002 Spending Review different from its predecessors. Changes in both the fiscal framework and the accounting and budgeting systems have been designed to improve decision making at departmental level, and to improve information flows to Parliament and the public.

Suggested Citation

  • Andrew Likierman, 2003. "Planning and Controlling UK Public Expenditure on a Resource Basis," Public Money & Management, Taylor & Francis Journals, vol. 23(1), pages 45-50, January.
    • Handle: RePEc:taf:pubmmg:v:23:y:2003:i:1:p:45-50
    DOI: 10.1111/1467-9302.00340
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1111/1467-9302.00340
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1111/1467-9302.00340?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. Ciaran Connolly & Noel Hyndman, 2006. "The actual implementation of accruals accounting: Caveats from a case within the UK public sector," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(2), pages 272-290, February.
    2. Mussari Riccardo, 2014. "EPSAS and the Unification of Public Sector Accounting Across Europe," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 4(3), pages 1-14, December.
    3. Alla Kalinina & Elena Petrova & Marina Buyanova, 2015. "Efficiency of Public Administration and Economic Growth in Russia: Empirical Analysis," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 77-90.
    4. 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.
    5. Hyndman, Noel & McKillop, Donal, 2018. "Public services and charities: Accounting, accountability and governance at a time of change," The British Accounting Review, Elsevier, vol. 50(2), pages 143-148.
    6. Colin Thain, 2010. "Budget Reform in the United Kingdom: The Rocky Road to ‘Controlled Discretion'," Chapters, in: John Wanna & Lotte Jensen & Jouke de Vries (ed.), The Reality of Budgetary Reform in OECD Nations, chapter 3, Edward Elgar Publishing.
    7. 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.

    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:taf:pubmmg:v:23:y:2003:i:1:p:45-50. 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: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RPMM20 .

    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.