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.
|Number of pages||7|
|Journal||Australian Accounting Review|
|Publication status||Published - 2003|