Resource Accounting and Budgeting—Where are we Now?

Abstract

The project to introduce Resource Accounting and Budgeting (RAB) into central government is now at about the half-way stage and this article sets out how it is progressing. For those who are newcomers to this field, the figure overleaf gives the outline details of RAB. More detailed information is available in a wide variety of official publications, a selection of which is included in the bibliography.