Accrual output based budgeting systems in Australia : the rhetoric-reality gap | Macquarie University ResearchOnline

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Title: Accrual output based budgeting systems in Australia : the rhetoric-reality gap
Related: Public management review, Vol. 5, Issue 2, p.145-162
DOI: 10.1080/1461667032000066372
Publisher: Routledge
Date: 2003
FoR/RFCD Code(s): 150300 Business and Management 160500 Policy and Administration
Author/Creator: Carlin, Tyrone M
Author/Creator: Guthrie, James
Description: This paper describes accrual output based budgeting (AOBB) systems and examines their adoption in Australia. An analysis of claims made about AOBB systems by central agency reformers is set out, and the conclusion offered that these claims are fundamentally rhetorical in their characteristics. These rhetorical claims are contrasted against a critical analysis which suggests that despite the claims made by reformist elements in favour of the adoption of these systems, the structural and empirical elements of AOBB systems as implemented in Australia raise considerable doubts as to whether suggested benefits will be realised in practice.
Description: 18 page(s)
Subject Keyword: 150300 Business and Management
Subject Keyword: 160500 Policy and Administration
Subject Keyword: accruals
Subject Keyword: budgeting
Subject Keyword: new public financial management
Resource Type: journal article
Organisation: Macquarie University. Macquarie Graduate School of Management

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