000			01990naa a2200217uu 4500
001			5081011211810
003			OSt
005			20190211160039.0
008			050810s2005 xx ||||gr |0|| 0 eng d
100	1		_aKELLY, Joanne; WANNA, John _921471
245	1	0	_aCrashing through with accrual-output price budgeting in Australia : _btechnical adjustment or a new way of doing business?
260			_aThousand Oaks : _bSage Publications, _cMarch 2004
520	3		_aIn 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	_aReforma orçamentária _921472
650		4	_912768 _aAdministração Pública
651		4	_aAustralia _913665
773	0	8	_tThe American Review of Public Administration _g34, 1, p. 94-111 _dThousand Oaks : Sage Publications, March 2004 _xISSN 0275-0740 _w
942			_cS
998			_a20050810 _b1121^b _cTiago
998			_a20130510 _b1452^b _ckarina
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c13366 _d13366
041			_aeng