Accrual Output Budgeting in Australia : Discussion Paper No. 103
Robinson, Marc (2002) Accrual Output Budgeting in Australia : Discussion Paper No. 103. [Working Paper]
This paper examines the system of ‘accrual output budgeting’ which was introduced by most Australian governments at the end of the 1990s. It explains the key features of the system, and its roots in ‘market’ models. Key difficulties with the model are identified: including the unsuitability of many publicly-funded outputs to funding on a price-per-unit-of-output basis and the information problems which arise in determining the ‘efficient’ price of outputs .
Impact and interest:
Citation counts are sourced monthly from and citation databases.
Citations counts from theindexing service can be viewed at the linked Google Scholar™ search.
Full-text downloads displays the total number of times this work’s files (e.g., a PDF) have been downloaded from QUT ePrints as well as the number of downloads in the previous 365 days. The count includes downloads for all files if a work has more than one.
|Item Type:||Working Paper|
|Keywords:||budgeting, market, price, output heterogeneity|
|Subjects:||Australian and New Zealand Standard Research Classification > ECONOMICS (140000) > APPLIED ECONOMICS (140200) > Financial Economics (140207)|
|Divisions:||Current > QUT Faculties and Divisions > QUT Business School|
|Copyright Owner:||Copyright 2002 (Please consult author)|
|Deposited On:||09 Nov 2004 00:00|
|Last Modified:||02 Feb 2012 09:44|
Repository Staff Only: item control page