The publication A Sum of Parts : Sovereign Debt Measurement and Reporting explores the role of accrual basis accounting and related financial reporting frameworks as a factor in fostering debt transparency. It was developed as a background paper to inform Chapter 2 of the Debt Transparency in...

The book identifies four categories of performance budgeting, namely direct performance budgeting, performance informed budget (PIB), opportunistic performance budgeting and presentational performance budgeting. While the Conference papers often refer to performance budgeting broadly defined,...