Accrual output-based budgeting systems in Australia - a great leap backwards? | Macquarie University ResearchOnline

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Title: Accrual output-based budgeting systems in Australia - a great leap backwards?
Related: Australian accounting review, Vol. 13, Issue 30, p.41-47
DOI: 10.1111/j.1835-2561.2003.tb00399.x
Publisher: Australian Society of Certified Practising Accountants
Date: 2003
FoR/RFCD Code(s): 150100 Accounting, Auditing and Accountability
Author/Creator: Carlin, Tyrone M
Description: The widespread and increasing adoption of accrual output-based budgeting (AOBB) systems has often been preceded by considerable rhetorical fanfare. However, little convincing evidence has been produced to support claims made in favour of this budgeting technique. This paper argues that idealised portrayals of AOBB systems are unlikely to reflect operational reality, and that there are grounds for concern that in some jurisdictions what is painted as a reform may in fact be a retrograde step.
Description: 7 page(s)
Subject Keyword: 150100 Accounting, Auditing and Accountability
Resource Type: journal article
Organisation: Macquarie University. Macquarie Graduate School of Management

Macquarie University ResearchOnline