Recent budgetary reforms in singapore

Datos Bibliográficos

ID20201409
AutoresDavid Seth Jones (National University of Singapore, autor de correspondencia)
Año1996
Volumen10
Número2
Páginas279-310
Fecha de publicación1996-03-01
Peer ReviewedSí
Open AccessSí
TipoARTICLE
RevistaJournal of Public Budgeting Accounting & Financial Management (JOURNAL)
Identificadores de la revistaISSN: 1096-3367 • E-ISSN: 1945-1814
EditorialEmerald (PUBLISHER)
DOI10.1108/jpbafm-10-02-1998-b005
OpenAlexW2467543796
IdiomaEN
Citas recibidas3
Referencias citadas26

The article examines recent reforms in the financial and resource management of government administration in Singapore. The aim of these reforms is to bring the financial and resource management of the public service more into line with practices of large business organizations and broadly correspond with the so-called “managerialist” reforms adopted by government administration in other countries. The reforms include financial delegation, target setting and performance measurement, accrual accounting, output-linked budgeting, the creation of self-managing agencies in government ministries, and periodic zero-based and financial control reviews. In conclusion the article considers the aims of and reasons for these reforms

Accrual · Business · Delegation · Economics · Financial management · Management · Political science · Public sector · Public service · Housing Market and Economics · Public Administration · Public Policy and Administration Research · Public-Private Partnership Projects · Accounting · Finance