Lessons from Australian and New Zealand experiences with accrual output-based budgeting

Research in Public Policy Analysis and Management

Volumn 11, Issue PART A, 2001, Pages 89-100

  Carlin, Tyrone M ^a   Guthrie, James ^a  

^a NONE

Author keywords

[No Author keywords available]

Indexed keywords

EID: 4444255637     PISSN: 07321317     EISSN: None     Source Type: Book Series    
DOI: 10.1016/s0732-1317(01)11045-6     Document Type: Article

References (29)

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2. ACT Treasury Reform in the ACT Public Service: Your Guide To What It Means … 1995 Chief Minister's Department, ACT Canberra
3. J. Alford D. O'Neill The Contract State: Public Management the Kennett Government 1994 Centre for Applied Social Research, Deakin University Geelong
4. J. Boston J. Martin J. Pallot P. Walsh Public Management: The New Zealand Model 1996 Oxford University Press Auckland
5. J. Broadbent J. Guthrie Change in the Public Sector: A Review of Recent Alternative Accounting Research Accounting, Auditing and Accountability Journal 5 2 1992 3 31
6. Finance and Administration Department (FAD) The Commonwealth Budget 1999–2000: The New Framework CD ROM 1999 Department of Finance and Administration Canberra
7. J. Guthrie L. Parker ‘Managerial’ and ‘Marketisation’ in Financial Management Change in Australia O. Olson Global Warning: Debating International Developments in New Public Financial Management 1998 Cappelen Akademisk Forlag Bergen, Norway 49 75
8. J. Guthrie Accrual Accounting in the Public Sector? Financial Accountability and Management 14 1 1998 1 19
9. R. Hines Financial Accounting in Communication Reality vs Construct Reality Accounting, Organizations and Society 13 3 1988 251 263
10. A. Khan The Accrual Reforms: Towards a More Consistent Framework IIR Conference August, Canberra 1997
11. T. Lynch C. Lynch The Road to Entrepreneurial Budgeting Journal of Public Budgeting, Accounting and Financial Management 9 1 1997 161 180
12. New Zealand Treasury Purchase Agreement Guidelines with Best Practices for Output Performance Measures 1996 The Treasury Wellington, New Zealand
13. O. Olson J. Guthrie C. Humphrey Global Warning! International Experiences with ‘New’ Public Financial Management (NPFM) Reforms: New World? Small World? Better World? O. Olson Global Warning: Debating International Developments in New Public Financial Management 1998 Cappelen Akademisk Forlag Bergen, Norway 17 48
14. J. Pallot The New Zealand Revolution O. Olson Global Warning: Debating International Developments in New Public Financial Management 1998 Cappelen Akademisk Forlag Bergen, Norway 156 184
15. J. Pallot New Public Management Reform in New Zealand: The Collective Strategy Phase International Public Management Journal 1 1 1998
16. L. Parker J. Guthrie The Australian Public Sector in the 1990s: New Accountability Regimes in Motion Journal of International Accounting, Auditing and Taxation 2 1993 57 79 (1)
17. Queensland Treasury Managing for Outcomes in Queensland 1997 Queensland Treasury Brisbane
18. Queensland Treasury Managing for Outcomes: A Guide to Outcome Statements 1997 Queensland Treasury Brisbane
19. Queensland Treasury Managing for Outcome: Output Specification Guidelines 1997 Queensland Treasury Brisbane
20. Queensland Treasury 1999–2000 Budget 1999 Queensland Treasury Brisbane
21. SA Department of Treasury and Finance Budget Guide 1999–2000 1999 Government of SA Adelaide 1999
22. SA Department of Treasury Guidelines for the Specification of Outputs and Performance Measurement: Exposure Draft 1997 Department of Treasury and Finance in conjunction with the Outputs Working Group Adelaide South Australia, February
23. A. Solnyay Commonwealth Financial Management Reform IIR Conference August, Canberra 1997
24. Tasmanian Treasury Better Output Analysis: Guidelines for Agencies 1994 Tasmanian Treasury Hobart November
25. Victorian Treasury (VT) A Guide to Output Specification and Performance Measurement, Management Improvement Branch 1996 Department of Treasury and Finance Melbourne Victoria, December
26. Victorian Treasury (VT) A Guide to the Budget Papers 1998 DTF, State of Victoria Melbourne
27. WA Treasury Output Based Management (OBM) - Guidelines to Assist Agencies 1996 Treasury Department Perth WA, July
28. WA Treasury 1999/2000 Budget 1999 Treasury Department Perth 1999
29. I. Wearing Practical Experiences of Output Based Findings IIR Conference August, Canberra 1997