Issues in accrual accounting and budgeting by government

Allan Barton

    Research output: Contribution to journalArticlepeer-review


    The adoption of accrual accounting and budgeting systems has been central to the program of Commonwealth Public Sector reforms over the past 20 years. The reforms are explained in publications such as Department of Finance (DOF, 1994a,b), National Commission of Audit (1996); Guthrie and Parker (1998); and Wanna, Kelly and Forster (2000). They were heralded with much praise and promise for improvements in the efficiency of resource management and effectiveness in policy delivery, and in enhanced transparency of information and accountability to Parliament and the public. However, while major improvements have been made in these matters, significant concerns remain about the new systems and they have created many problems.
    Original languageEnglish
    Pages (from-to)211-226
    JournalAgenda: A Journal of Policy Analysis and Reform
    Issue number3
    Publication statusPublished - 2005


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