Budget system reform in emerging economies the challenges and the reform agenda - Diamond, Jack, 1946- (Washington, DC : International Monetary Fund, 2006)
Overview -- The strategy for budget system reform in emerging market economies -- Moving from program to performance budgeting -- Introducing a performance management framework -- Establishing basic public expenditure management thresholds -- Moving from cash to accrual accounting -- The institutional framework for budget system reform -- Managing the reform process.
Includes bibliographical references (p. 104-109).
Keywords: Budget process -- OECD countries; Budget process -- Developing countries; Program budgeting -- OECD countries; Program budgeting -- Developing countries; Expenditures, Public; Accrual basis accounting -- OECD countries; Accrual basis accounting -- Developing countries