Reform of government financial management systems in the past decade has seen developments in accrual accounting and in results-based budgeting and reporting. Australia has worked with an accrual-based framework for outcomes and outputs budgeting and reporting since fiscal year 1999/2000. The...

In this paper I want to address some fundamental questions concerning the nature of knowledge about public management reform, and particularly its transferability between countries and contexts. My main point will be that knowledge of what works and what does not tends to be heavily...

The objective of this paper is to assess mechanisms to improve resource planning and allocation by integrating financial and budgetary management with performance management.