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Building a World-Class Civil Service for Twenty-First Century India$
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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

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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

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


Oxford University Press

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

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