Financial Control in Australian Government Budgeting, Discussion Paper No. 87
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Description
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 (Working Paper) |
| Series Name: | School of Economics and Finance Discussion Papers and Working Papers Series |
| Refereed: | No |
| Pure ID: | 57090864 |
| Divisions: | Past > QUT Faculties & Divisions > QUT Business School |
| Copyright Owner: | Copyright 2000 (Please consult author) |
| Copyright Statement: | This work is covered by copyright. Unless the document is being made available under a Creative Commons Licence, you must assume that re-use is limited to personal use and that permission from the copyright owner must be obtained for all other uses. If the document is available under a Creative Commons License (or other specified license) then refer to the Licence for details of permitted re-use. It is a condition of access that users recognise and abide by the legal requirements associated with these rights. If you believe that this work infringes copyright please provide details by email to qut.copyright@qut.edu.au |
| Deposited On: | 11 Nov 2004 00:00 |
| Last Modified: | 03 Mar 2024 09:39 |
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