The Impact of GAAP on Fiscal Decision Making

Cheryl Barnes · Ken Warren

16 citations0/0 files storedOECD Journal on Budgeting

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Accounting Theory and Financial Reporting Economic and Fiscal Studies Economic Growth and Fiscal Policies

Abstract

This paper reviews the theory and the rhetoric for accrual accounting and budgeting by government. Reference is made to generally accepted accounting practice (GAAP) in New Zealand. An historical summary is provided of 12 years of accrual budgets and, using this as a base, assessments are made of the actual benefits that have been achieved...

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1997Law and policy in public purchasing : the WTO agreement on government procurement 1997Buying Green: Government Procurement as an Instrument of Environmental Policy 2003Government procurement 2012Managing Public Expenditure: Some Emerging Policy Issues and a Framework for Analysis

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