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Non-theme articles

New development: Towards a grand convergence? International proposals for aligning government budgets, accounts and finance statistics

Pages 297-303 | Published online: 13 May 2013

References

  • GAO . 2000 . Accrual Budgeting: Experiences of Other Nations and Implications for the United States Washington , D.C.
  • Heiling , J. and Chan , J. 2012 . “ From servant to master? On the evolving relationship between accounting and budgeting in the public sector ” . In Yearbook of Swiss Administrative Sciences , 23 – 38 . Winterthur : SSAS .
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  • IMF . 2012a . Fiscal Transparency, Accountability, and Risk , Washington, D.C. : Fiscal Affairs Department/Statistics Department, IMF .
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  • IMF . 2012c . See http://www.imf.org/external/pubs/ft/survey/so/2012/POL110112A.htm
  • IPSASB . 2012 . Consultation Paper: IPSAS and Government Finance Statist ics Reporting Guidelines (see www.ifac.org)
  • Jones , R. 2000 . National accounting, government budgeting and the accounting discipline . Financial Accounting & Management , 16 ( 2 ) : 101
  • PEFA . 2011 . Public Financial Management Performance Measurement Framework , Washington , D.C. : World Bank .
  • Treasury . 1998 . Economic and Fiscal Strategy Report 1998: Long Term Stability and Investment London
  • Treasury . 2010 . Clear Line of Sight (Alignment) Project: Aligning Budgets, Estimates and Resource Accounts London
  • Treasury . 2012 . Consolidated Budgeting Guidance From 2012–13 London

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