Financial Control in Australian Government Budgeting, Discussion Paper No. 87
Robinson, Marc (2000) Financial Control in Australian Government Budgeting, Discussion Paper No. 87. [Working Paper] (Unpublished)
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Abstract
With the arrival of accrual accounting and a performance budgeting system known as "accrual output budgeting", there have been huge changes in the mechanism of central financial control in the budget-dependent Australian public sector. This article outlines and evaluates these changes. The new parliamentary appropriations arrangements are discussed, as is the increased role played by non-appropriated departmental "own-source" funding. The commercialisation rationale of these changes is outlined. Consideration is given to their implications for fiscal transparency and democratic accountability.
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| ID Code: | 568 |
|---|---|
| Item Type: | Working Paper |
| Additional URLs: | |
| 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 2000 (Please consult author) |
| Deposited On: | 11 Nov 2004 |
| Last Modified: | 02 Feb 2012 19:44 |
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