Verfügbarkeit: The Impact of GAAP on Fiscal Decision Making

The Impact of GAAP on Fiscal Decision Making: A Review of Twelve Years' Experience with Accrual and Output-based Budgets in New Zealand

This paper reviews the theory and the rhetoric for accrual accounting and budgeting by government. Reference is made to generally accepted accounting practice (GAAP) in New Zealand. An historical summary is provided of 12 years of accrual budgets and, using this as a base, assessments are made of th...

Ausführliche Beschreibung

Gespeichert in:

Bibliographische Detailangaben
Beteilige Person:	Barnes, Cheryl (VerfasserIn)
Weitere beteiligte Personen:	Warren, Ken (MitwirkendeR)
Format:	Elektronisch Buchkapitel
Sprache:	Englisch
Veröffentlicht:	Paris OECD Publishing 2004
Schlagwörter:	Governance New Zealand
Links:	https://doi.org/10.1787/budget-v3-art21-en https://doi.org/10.1787/budget-v3-art21-en https://doi.org/10.1787/budget-v3-art21-en https://doi.org/10.1787/budget-v3-art21-en https://doi.org/10.1787/budget-v3-art21-en https://doi.org/10.1787/budget-v3-art21-en https://doi.org/10.1787/budget-v3-art21-en https://doi.org/10.1787/budget-v3-art21-en https://doi.org/10.1787/budget-v3-art21-en https://doi.org/10.1787/budget-v3-art21-en https://doi.org/10.1787/budget-v3-art21-en https://doi.org/10.1787/budget-v3-art21-en https://doi.org/10.1787/budget-v3-art21-en https://doi.org/10.1787/budget-v3-art21-en https://doi.org/10.1787/budget-v3-art21-en https://doi.org/10.1787/budget-v3-art21-en https://doi.org/10.1787/budget-v3-art21-en
Zusammenfassung:	This paper reviews the theory and the rhetoric for accrual accounting and budgeting by government. Reference is made to generally accepted accounting practice (GAAP) in New Zealand. An historical summary is provided of 12 years of accrual budgets and, using this as a base, assessments are made of the actual benefits that have been achieved...
Umfang:	1 Online-Ressource (34 Seiten)
DOI:	10.1787/budget-v3-art21-en

Internformat

MARC


LEADER	00000naa a2200000zc 4500
001	BV047938820
003	DE-604
005	00000000000000.0
007	cr\|uuu---uuuuu
008	220413s2004 xx o\|\|\|\| 00\|\|\| eng d
024	7		\|a 10.1787/budget-v3-art21-en \|2 doi
035			\|a (ZDB-13-SOC)061297232
035			\|a (DE-599)BVBBV047938820
040			\|a DE-604 \|b ger \|e aacr
041	0		\|a eng
049			\|a DE-384 \|a DE-91 \|a DE-473 \|a DE-824 \|a DE-29 \|a DE-739 \|a DE-355 \|a DE-20 \|a DE-1028 \|a DE-1049 \|a DE-188 \|a DE-521 \|a DE-861 \|a DE-898 \|a DE-92 \|a DE-573 \|a DE-19
100	1		\|a Barnes, Cheryl \|e Verfasser \|4 aut
245	1	0	\|a The Impact of GAAP on Fiscal Decision Making \|b A Review of Twelve Years' Experience with Accrual and Output-based Budgets in New Zealand \|c Cheryl Barnes and Ken Warren
264		1	\|a Paris \|b OECD Publishing \|c 2004
300			\|a 1 Online-Ressource (34 Seiten)
336			\|b txt \|2 rdacontent
337			\|b c \|2 rdamedia
338			\|b cr \|2 rdacarrier
520			\|a This paper reviews the theory and the rhetoric for accrual accounting and budgeting by government. Reference is made to generally accepted accounting practice (GAAP) in New Zealand. An historical summary is provided of 12 years of accrual budgets and, using this as a base, assessments are made of the actual benefits that have been achieved...
650		4	\|a Governance
650		4	\|a New Zealand
700	1		\|a Warren, Ken \|4 ctb
856	4	0	\|u https://doi.org/10.1787/budget-v3-art21-en \|x Verlag \|z URL des Erstveröffentlichers \|3 Volltext
912			\|a ebook
943	1		\|a oai:aleph.bib-bvb.de:BVB01-033320314
966	e		\|u https://doi.org/10.1787/budget-v3-art21-en \|l DE-384 \|p ZDB-13-SOC \|x Verlag \|3 Volltext
966	e		\|u https://doi.org/10.1787/budget-v3-art21-en \|l DE-473 \|p ZDB-13-SOC \|x Verlag \|3 Volltext
966	e		\|u https://doi.org/10.1787/budget-v3-art21-en \|l DE-824 \|p ZDB-13-SOC \|x Verlag \|3 Volltext
966	e		\|u https://doi.org/10.1787/budget-v3-art21-en \|l DE-29 \|p ZDB-13-SOC \|x Verlag \|3 Volltext
966	e		\|u https://doi.org/10.1787/budget-v3-art21-en \|l DE-739 \|p ZDB-13-SOC \|x Verlag \|3 Volltext
966	e		\|u https://doi.org/10.1787/budget-v3-art21-en \|l DE-355 \|p ZDB-13-SOC \|x Verlag \|3 Volltext
966	e		\|u https://doi.org/10.1787/budget-v3-art21-en \|l DE-20 \|p ZDB-13-SOC \|x Verlag \|3 Volltext
966	e		\|u https://doi.org/10.1787/budget-v3-art21-en \|l DE-1028 \|p ZDB-13-SOC \|x Verlag \|3 Volltext
966	e		\|u https://doi.org/10.1787/budget-v3-art21-en \|l DE-1049 \|p ZDB-13-SOC \|x Verlag \|3 Volltext
966	e		\|u https://doi.org/10.1787/budget-v3-art21-en \|l DE-521 \|p ZDB-13-SOC \|x Verlag \|3 Volltext
966	e		\|u https://doi.org/10.1787/budget-v3-art21-en \|l DE-861 \|p ZDB-13-SOC \|x Verlag \|3 Volltext
966	e		\|u https://doi.org/10.1787/budget-v3-art21-en \|l DE-898 \|p ZDB-13-SOC \|x Verlag \|3 Volltext
966	e		\|u https://doi.org/10.1787/budget-v3-art21-en \|l DE-92 \|p ZDB-13-SOC \|x Verlag \|3 Volltext
966	e		\|u https://doi.org/10.1787/budget-v3-art21-en \|l DE-91 \|p ZDB-13-SOC \|x Verlag \|3 Volltext
966	e		\|u https://doi.org/10.1787/budget-v3-art21-en \|l DE-573 \|p ZDB-13-SOC \|x Verlag \|3 Volltext
966	e		\|u https://doi.org/10.1787/budget-v3-art21-en \|l DE-19 \|p ZDB-13-SOC \|x Verlag \|3 Volltext

Datensatz im Suchindex

_version_	1818989088906149888
any_adam_object
author	Barnes, Cheryl
author2	Warren, Ken
author2_role	ctb
author2_variant	k w kw
author_facet	Barnes, Cheryl Warren, Ken
author_role	aut
author_sort	Barnes, Cheryl
author_variant	c b cb
building	Verbundindex
bvnumber	BV047938820
collection	ebook
ctrlnum	(ZDB-13-SOC)061297232 (DE-599)BVBBV047938820
doi_str_mv	10.1787/budget-v3-art21-en
format	Electronic Book Chapter
fullrecord	<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>03102naa a2200517zc 4500</leader><controlfield tag="001">BV047938820</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">00000000000000.0</controlfield><controlfield tag="007">cr\|uuu---uuuuu</controlfield><controlfield tag="008">220413s2004 xx o\|\|\|\| 00\|\|\| eng d</controlfield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1787/budget-v3-art21-en</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(ZDB-13-SOC)061297232</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV047938820</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">aacr</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-384</subfield><subfield code="a">DE-91</subfield><subfield code="a">DE-473</subfield><subfield code="a">DE-824</subfield><subfield code="a">DE-29</subfield><subfield code="a">DE-739</subfield><subfield code="a">DE-355</subfield><subfield code="a">DE-20</subfield><subfield code="a">DE-1028</subfield><subfield code="a">DE-1049</subfield><subfield code="a">DE-188</subfield><subfield code="a">DE-521</subfield><subfield code="a">DE-861</subfield><subfield code="a">DE-898</subfield><subfield code="a">DE-92</subfield><subfield code="a">DE-573</subfield><subfield code="a">DE-19</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Barnes, Cheryl</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">The Impact of GAAP on Fiscal Decision Making</subfield><subfield code="b">A Review of Twelve Years' Experience with Accrual and Output-based Budgets in New Zealand</subfield><subfield code="c">Cheryl Barnes and Ken Warren</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Paris</subfield><subfield code="b">OECD Publishing</subfield><subfield code="c">2004</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource (34 Seiten)</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">This paper reviews the theory and the rhetoric for accrual accounting and budgeting by government. Reference is made to generally accepted accounting practice (GAAP) in New Zealand. An historical summary is provided of 12 years of accrual budgets and, using this as a base, assessments are made of the actual benefits that have been achieved...</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Governance</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">New Zealand</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Warren, Ken</subfield><subfield code="4">ctb</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://doi.org/10.1787/budget-v3-art21-en</subfield><subfield code="x">Verlag</subfield><subfield code="z">URL des Erstveröffentlichers</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ebook</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-033320314</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1787/budget-v3-art21-en</subfield><subfield code="l">DE-384</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1787/budget-v3-art21-en</subfield><subfield code="l">DE-473</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1787/budget-v3-art21-en</subfield><subfield code="l">DE-824</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1787/budget-v3-art21-en</subfield><subfield code="l">DE-29</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1787/budget-v3-art21-en</subfield><subfield code="l">DE-739</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1787/budget-v3-art21-en</subfield><subfield code="l">DE-355</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1787/budget-v3-art21-en</subfield><subfield code="l">DE-20</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1787/budget-v3-art21-en</subfield><subfield code="l">DE-1028</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1787/budget-v3-art21-en</subfield><subfield code="l">DE-1049</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1787/budget-v3-art21-en</subfield><subfield code="l">DE-521</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1787/budget-v3-art21-en</subfield><subfield code="l">DE-861</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1787/budget-v3-art21-en</subfield><subfield code="l">DE-898</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1787/budget-v3-art21-en</subfield><subfield code="l">DE-92</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1787/budget-v3-art21-en</subfield><subfield code="l">DE-91</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1787/budget-v3-art21-en</subfield><subfield code="l">DE-573</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1787/budget-v3-art21-en</subfield><subfield code="l">DE-19</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield></record></collection>
id	DE-604.BV047938820
illustrated	Not Illustrated
indexdate	2024-12-20T19:32:55Z
institution	BVB
language	English
oai_aleph_id	oai:aleph.bib-bvb.de:BVB01-033320314
open_access_boolean
owner	DE-384 DE-91 DE-BY-TUM DE-473 DE-BY-UBG DE-824 DE-29 DE-739 DE-355 DE-BY-UBR DE-20 DE-1028 DE-1049 DE-188 DE-521 DE-861 DE-898 DE-BY-UBR DE-92 DE-573 DE-19 DE-BY-UBM
owner_facet	DE-384 DE-91 DE-BY-TUM DE-473 DE-BY-UBG DE-824 DE-29 DE-739 DE-355 DE-BY-UBR DE-20 DE-1028 DE-1049 DE-188 DE-521 DE-861 DE-898 DE-BY-UBR DE-92 DE-573 DE-19 DE-BY-UBM
physical	1 Online-Ressource (34 Seiten)
psigel	ebook ZDB-13-SOC
publishDate	2004
publishDateSearch	2004
publishDateSort	2004
publisher	OECD Publishing
record_format	marc
spelling	Barnes, Cheryl Verfasser aut The Impact of GAAP on Fiscal Decision Making A Review of Twelve Years' Experience with Accrual and Output-based Budgets in New Zealand Cheryl Barnes and Ken Warren Paris OECD Publishing 2004 1 Online-Ressource (34 Seiten) txt rdacontent c rdamedia cr rdacarrier This paper reviews the theory and the rhetoric for accrual accounting and budgeting by government. Reference is made to generally accepted accounting practice (GAAP) in New Zealand. An historical summary is provided of 12 years of accrual budgets and, using this as a base, assessments are made of the actual benefits that have been achieved... Governance New Zealand Warren, Ken ctb https://doi.org/10.1787/budget-v3-art21-en Verlag URL des Erstveröffentlichers Volltext
spellingShingle	Barnes, Cheryl The Impact of GAAP on Fiscal Decision Making A Review of Twelve Years' Experience with Accrual and Output-based Budgets in New Zealand Governance New Zealand
title	The Impact of GAAP on Fiscal Decision Making A Review of Twelve Years' Experience with Accrual and Output-based Budgets in New Zealand
title_auth	The Impact of GAAP on Fiscal Decision Making A Review of Twelve Years' Experience with Accrual and Output-based Budgets in New Zealand
title_exact_search	The Impact of GAAP on Fiscal Decision Making A Review of Twelve Years' Experience with Accrual and Output-based Budgets in New Zealand
title_full	The Impact of GAAP on Fiscal Decision Making A Review of Twelve Years' Experience with Accrual and Output-based Budgets in New Zealand Cheryl Barnes and Ken Warren
title_fullStr	The Impact of GAAP on Fiscal Decision Making A Review of Twelve Years' Experience with Accrual and Output-based Budgets in New Zealand Cheryl Barnes and Ken Warren
title_full_unstemmed	The Impact of GAAP on Fiscal Decision Making A Review of Twelve Years' Experience with Accrual and Output-based Budgets in New Zealand Cheryl Barnes and Ken Warren
title_short	The Impact of GAAP on Fiscal Decision Making
title_sort	the impact of gaap on fiscal decision making a review of twelve years experience with accrual and output based budgets in new zealand
title_sub	A Review of Twelve Years' Experience with Accrual and Output-based Budgets in New Zealand
topic	Governance New Zealand
topic_facet	Governance New Zealand
url	https://doi.org/10.1787/budget-v3-art21-en
work_keys_str_mv	AT barnescheryl theimpactofgaaponfiscaldecisionmakingareviewoftwelveyearsexperiencewithaccrualandoutputbasedbudgetsinnewzealand AT warrenken theimpactofgaaponfiscaldecisionmakingareviewoftwelveyearsexperiencewithaccrualandoutputbasedbudgetsinnewzealand

Verfügbarkeit

‌

Online lesen