Moretti, Delphine; Youngberry, Tim - In: OECD journal on budgeting 18 (2018) 1, pp. 114-166
code : H50, H60, H83 Keywords : accrual accounting, accrual reform, budgeting, transparency, performance … accounting with some adopting accrual budgeting as well (OECD Accruals 2016 Survey). This is however a sensitive time: questions … performance are not obvious to many stakeholders. Against this background, this study brings together the experience of eleven …