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 …

economic levels. In line with the 2015 OECD Recommendation on Gender Equality in Public Life, gender budgeting ensures that … of gender budgeting has the potential to improve gender equality, ensure a sense of fairness and contribute to inclusive … can develop as a tool to support gender equality goals; the different ways in which gender budgeting can be implemented …

Thailand set out a commitment to introduce gender budgeting in its 2017 Constitution. This Gender Budgeting Action Plan …, prepared at the request of the Thai government, assesses the extent to which the necessary foundations are in place to develop … and implement an effective approach to gender budgeting. It also proposes a path forward for Thailand to roll out an …

improving pro-poor targeting of private benefits by transitioning to formula-based budgeting. …