Abstract
Following the successful introduction of Resource Accounting and Budgeting (RAB), the Government now plans, controls and accounts for public expenditure on a resource rather than a cash basis, bringing government into line with the practices of much of the rest of the economy. This chapter looks at the benefits of RAB, its implementation, and how RAB supports the new public expenditure and fiscal framework.
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© 2002 Crown Copyright
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Balls, E., O’Donnell, G. (2002). Resource Accounting and Budgeting. In: Balls, E., O’Donnell, G. (eds) Reforming Britain’s Economic and Financial Policy. Palgrave Macmillan, London. https://doi.org/10.1057/9780230599833_14
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DOI: https://doi.org/10.1057/9780230599833_14
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-0-333-96611-2
Online ISBN: 978-0-230-59983-3
eBook Packages: Palgrave Economics & Finance CollectionEconomics and Finance (R0)