accounting with some adopting accrual budgeting as well (OECD Accruals 2016 Survey). This is however a sensitive time: questions … countries that have introduced accrual accounting and/or accrual budgeting into their public sector. It aims at summarizing … code : H50, H60, H83 Keywords : accrual accounting, accrual reform, budgeting, transparency, performance …

Latin American and Caribbean region. The surveys help to understand the approaches to budgeting, and take account of the … governments. The focus, however, is on the application of performance-orientated reforms to budgeting, and the extent to which … coverage. The findings point to the use of performance and results-based budgeting in the region, along with new models of …