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dc.contributor.authorKelly, Joanneen_US
dc.contributor.authorWanna, Johnen_US
dc.date.accessioned2017-05-03T16:37:09Z
dc.date.available2017-05-03T16:37:09Z
dc.date.issued2004en_US
dc.identifier.issn02750740en_US
dc.identifier.doi10.1177/0275074003253315en_US
dc.identifier.urihttp://hdl.handle.net/10072/5778
dc.description.abstractIn 1999 Australia embarked on an accrual budgetary methodology in conjunction with an ambitious outcomesoutputs framework. The changes were entirely driven by central budgetary agencies who wanted to see the total costs (or prices) of outputs reflected in budgetary documentation and evidence of value for money in declared results. The government also decided to implement the changes within 1 year, and by adopting a crash-through mentality the central actors persevered and successfully achieved their main objective. Many problems, dilemmas, and inconsistencies were encountered along the way, not the least of which raised questions about the very nature of the annual budget. This article examines the trajectory of these reforms and asks how successfully they were implemented and accepted. It also raises questions about many of the decisions made in the process of change and whether the quality of budgetary information has improved the cabinet decision-making process. The article argues that accrual budgeting was implemented in Australia with many compromises and adaptations, but that the exercise should be understood primarily as part of a broader process of public sector reform.en_US
dc.description.peerreviewedYesen_US
dc.description.publicationstatusYesen_US
dc.languageEnglishen_US
dc.language.isoen_US
dc.publisherSage Publications, Incen_US
dc.publisher.placeUSAen_US
dc.relation.ispartofpagefrom94en_US
dc.relation.ispartofpageto111en_US
dc.relation.ispartofissue1en_US
dc.relation.ispartofjournalAmerican Review of Public Administrationen_US
dc.relation.ispartofvolume34en_US
dc.subject.fieldofresearchcode360102en_US
dc.titleCrashing Through with Accrual-Output Price Budgeting in Australia : Technical Adjustment or a New Way of Doing Business?en_US
dc.typeJournal articleen_US
dc.type.descriptionC1 - Peer Reviewed (HERDC)en_US
dc.type.codeC - Journal Articlesen_US
gro.date.issued2015-02-05T03:44:07Z
gro.hasfulltextNo Full Text


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