Accrual output-based budgeting systems in Australia - a great leap backwards?

Tyrone M. Carlin

Research output: Contribution to journalArticle

8 Citations (Scopus)

Abstract

The widespread and increasing adoption of accrual output-based budgeting (AOBB) systems has often been preceded by considerable rhetorical fanfare. However, little convincing evidence has been produced to support claims made in favour of this budgeting technique. This paper argues that idealised portrayals of AOBB systems are unlikely to reflect operational reality, and that there are grounds for concern that in some jurisdictions what is painted as a reform may in fact be a retrograde step.
Original languageEnglish
Pages (from-to)41-47
Number of pages7
JournalAustralian Accounting Review
Volume13
Issue number30
DOIs
Publication statusPublished - 2003

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