This article surveys budgetary reforms in the Organization for Economic Cooperation and Development (OECD) countries, which have aimed both at reducing budget deficits and improving public sector performance.(1) It discusses the pressures giving rise to these reforms, recent trends in reducing deficits and the changes to budgetary processes adopted by various countries. Brief reference is also made to changes in expenditure programs. In some OECD Member countries, changes to budgetary processes have been part of an overall program of reform in public sector management. While there are differences of emphasis between countries, there is considerable convergence toward establishing new budgetary processes which have multi-year approach, provide for greater budgetary devolution to ministries and agencies and focus more on managing the performance of government organizations and programs.
Shand, D. (1996), "Budgetary reforms in oecd member countries", Journal of Public Budgeting, Accounting & Financial Management, Vol. 10 No. 1, pp. 63-88. https://doi.org/10.1108/JPBAFM-10-01-1998-B003Download as .RIS
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