The 1990s witnessed the unprecedented restructuring of a large number of formerly interconnected centrally planned economies into market-based systems. These reforms were fundamental, affecting all sectors of the economy and all segments of the population.

In the past decade, developing countries have been encouraged to reform their public expenditure management systems and have increasingly embarked on major projects to computerise their government operations. Most popular among these have been projects to computerise government accounting and...

Les économies en transition sont confrontées à des défis de taille. Elles doivent notamment adapter des institutions créées dans l’optique de la planification centrale à un contexte de plus en plus soumis aux lois du marché. La restructuration du système budgétaire compte parmi les...

Les années 90 ont été marquées par la transformation sans précédent d’un grand nombre d’économies interconnectées à planification centrale en économies de marché.

This chapter discusses the changes that have taken place in the underlying structural relationships determining government expenditures between 1975 and 1986. The paper describes the methodological problems in analyzing the determinants of government expenditure patterns, and the issues involved...

In the past decade, developing countries (DCs) have been encouraged to reform their public expenditure management systems and have increasingly embarked on major projects to computerize their government operations. Most popular among these have been projects to computerize government accounting...

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...

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...