Crashing through with accrual-output price budgeting in Australia : (Record no. 13366)
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| 000 -LEADER | |
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| fixed length control field | 01990naa a2200217uu 4500 |
| 001 - CONTROL NUMBER | |
| control field | 5081011211810 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190211160039.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 050810s2005 xx ||||gr |0|| 0 eng d |
| 999 ## - SYSTEM CONTROL NUMBERS (KOHA) | |
| Koha Dewey Subclass [OBSOLETE] | PHL2MARC21 1.1 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | KELLY, Joanne; WANNA, John |
| 9 (RLIN) | 21471 |
| 245 10 - TITLE STATEMENT | |
| Title | Crashing through with accrual-output price budgeting in Australia : |
| Remainder of title | technical adjustment or a new way of doing business? |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Thousand Oaks : |
| Name of publisher, distributor, etc. | Sage Publications, |
| Date of publication, distribution, etc. | March 2004 |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | In 1999 Australia embarked on an accrual methodology in conjunction with an ambitious outcomes-outputs framework. The changes were 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 te changes within 1 year, and by adopting a crash-through mentality the central actors persevered and succesfully achivied their main objective. Many problems, dilemmas, and inconsistencies were encountered along the way, not the least of wich raised questions about the very nature of the annual budget. This article examines the trajectory of these reforms and asks how sucessfully they were implemented ad accepted. It also raise questions about many of the decisions made in the process of change and wether 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. |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Reforma orçamentária |
| 9 (RLIN) | 21472 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| 9 (RLIN) | 12768 |
| Topical term or geographic name entry element | Administração Pública |
| 651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME | |
| Geographic name | Australia |
| 9 (RLIN) | 13665 |
| 773 08 - HOST ITEM ENTRY | |
| Title | The American Review of Public Administration |
| Related parts | 34, 1, p. 94-111 |
| Place, publisher, and date of publication | Thousand Oaks : Sage Publications, March 2004 |
| International Standard Serial Number | ISSN 0275-0740 |
| Record control number | |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20050810 |
| Operator's initials, OID (RLIN) | 1121^b |
| Cataloger's initials, CIN (RLIN) | Tiago |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20130510 |
| Operator's initials, OID (RLIN) | 1452^b |
| Cataloger's initials, CIN (RLIN) | karina |
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