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 [Working Paper] (Unpublished)
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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|Item Type:||Working Paper|
|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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