Crashing Through with Accrual-Output Price Budgeting in Australia : Technical Adjustment or a New Way of Doing Business?

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Title Crashing Through with Accrual-Output Price Budgeting in Australia : Technical Adjustment or a New Way of Doing Business?
Author Kelly, Joanne; Wanna, John
Journal Name American Review of Public Administration
Year Published 2004
Place of publication USA
Publisher Sage Publications, Inc
Abstract In 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.
Peer Reviewed Yes
Published Yes
Publisher URI http://arp.sagepub.com/cgi/content/abstract/34/1/94
Copyright Statement Copyright 2004 Sage Publications. Reproduced in accordance with the copyright policy of the publisher. First published in American Review of Public Administration. This journal is available online: http://arp.sagepub.com/content/vol34/issue1/
Volume 34
Issue Number 1
Page from 94
Page to 111
ISSN 0275-0740
Date Accessioned 2005-06-02
Language en_AU
Subject Comparative Government and Politics
URI http://hdl.handle.net/10072/5778
Publication Type Journal Articles (Refereed Article)
Publication Type Code c1

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