"Aimed at non-finance specialists, this book starts from the premise of what public sector managers need to know in order to use the financial information in front of them effectively. The key focus is on identifying the core information needed to make decisions from the sea of financial...

This paper investigates why central governments in some countries (especially the UK and Austria) have moved from a cash budgeting system to accrual budgeting, while others (particularly Belgium and Portugal) continue to use cash budgeting, given that both groups of countries share that their...