Many emerging market economies are trying to improve their budget processes and move to performance-based budgeting. This paper first reviews the evolution of the ""new"" performance budgeting model, increasingly being applied in industrial countries. By identifying its main components, the...

This paper reviews the role of accounting in budget system reform from the perspective of emerging economies who wish to adopt the OECD''s performance budgeting reforms. While many OECD countries, pursuing the reforms associated with the New Public Management, have moved their accounting systems...

This paper reviews the role of accounting in budget system reform from the perspective of emerging economies who wish to adopt the OECD''s performance budgeting reforms. While many OECD countries, pursuing the reforms associated with the New Public Management, have moved their accounting systems...

The internal audit function has received increasing attention as an important component of government financial management and a tool for improving the performance of the government sector. Recently, a consensus has been reached on what audit standards governments should meet. This paper reviews...

With increasing frequency, the IMF has assisted middle-income countries, especially emerging economies, in adopting the types of budget reforms that have been introduced in many Organization for Economic Cooperation and Development (OECD) countries - reforms that emphasize performance and...