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Public Performance & Management Review Volume 37, 2013 - Issue 1
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Original Article

Performance Budgeting and Accrual Budgeting

A Study of the United Kingdom, Australia, and New Zealand

Caridad Martí Universidad de Zaragoza
Pages 33-58 | Published online: 07 Dec 2014
 
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Abstract

This article analyzes accrual-based performance budgeting systems in the United Kingdom, Australia, and New Zealand, focusing on the content and format of implemented performance budgets and the added value that accrual budgeting brings to performance budgeting. In all three countries, full accrual-based costs, revenues, and funding appropriations are linked to specifications of planned and actual performance in terms of outputs/outcomes, thereby increasing the quality of departmental performance reporting. Some differences between the accrual-based performance budgeting models in the three countries are identified.

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