Article2013

Performance Budgeting and Accrual Budgeting

26 citations0/0 files storedPublic Performance & Management Review

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Public Policy and Administration Research Economic and Fiscal Studies Accounting and Organizational Management

Abstract

This article analyzes accrual-based performance budgeting systems in the United Kingdom, Australia, and New Zealand, focusing on the content and format of implemented performance budgets and the added value that accrual budgeting brings to performance budgeting. In all three countries, full accrual-based costs, revenues, and funding appropriations are linked to specifications of planned and actual performance in terms of outputs/outcomes, thereby increasing the quality of departmental performance reporting. Some differences between the accrual-based performance budgeting models in the three countries are identified.

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References

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2023Nudging public budget officers: A field‐based survey experiment

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