Jump to ContentJump to Main Navigation
Building a World-Class Civil Service for Twenty-First Century India$
Users without a subscription are not able to see the full content.

S.K. Das

Print publication date: 2010

Print ISBN-13: 9780198068662

Published to Oxford Scholarship Online: October 2012

DOI: 10.1093/acprof:oso/9780198068662.001.0001

Show Summary Details
Page of

PRINTED FROM OXFORD SCHOLARSHIP ONLINE (oxford.universitypressscholarship.com). (c) Copyright Oxford University Press, 2021. All Rights Reserved. An individual user may print out a PDF of a single chapter of a monograph in OSO for personal use. date: 04 December 2021

Performance Reporting

Performance Reporting

The Accounting Arrangements

Chapter:
(p.141) Nine Performance Reporting
Source:
Building a World-Class Civil Service for Twenty-First Century India
Author(s):

S. K. DAS

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780198068662.003.0009

While institutional reforms would certainly lead results-orientation, they would also give rise to a new structure of accountabilities. What is needed is an accounting system that would reflect these accountabilities and is based on the way performance is designed. Such an accounting system must meet certain requirements, such as the ability to assess performance in relation to output production, or to provide information to the legislature concerning the effectiveness and efficiency of resource utilization. The cash accounting system used by most governments, including OECD member states, does not meet these requirements. Thus, majority of OECD member countries have shifted to accrual accounting and budgeting. Although accrual accounting does not automatically ensure the implementation of comprehensive public management reforms, it enables countries to more easily realize a wider reform agenda. This chapter looks at accounting reforms in New Zealand, Australia, the United Kingdom, Sweden, and India.

Keywords:   reforms, accrual accounting, performance reporting, public management, New Zealand, Australia, United Kingdom, Sweden

Oxford Scholarship Online requires a subscription or purchase to access the full text of books within the service. Public users can however freely search the site and view the abstracts and keywords for each book and chapter.

Please, subscribe or login to access full text content.

If you think you should have access to this title, please contact your librarian.

To troubleshoot, please check our FAQs , and if you can't find the answer there, please contact us .