Ineffective Fiscal Rules? The Effect of Public Sector Accounting Standards on Budgets, Efficiency, and Accountability
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More about this item
Keywords
Fiscal rules; public accounting; budget transparency; sustainability; government efficiency; accountability; local government;JEL classification:
- D02 - Microeconomics - - General - - - Institutions: Design, Formation, Operations, and Impact
- D73 - Microeconomics - - Analysis of Collective Decision-Making - - - Bureaucracy; Administrative Processes in Public Organizations; Corruption
- H72 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Budget and Expenditures
- H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2019-11-25 (Accounting & Auditing)
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