Recent budgetary reforms in singapore

Bibliographic Data

ID20201409
AuthorsDavid Seth Jones (National University of Singapore, corresponding author)
Year1996
Volume10
Issue2
Pages279-310
Publication date1996-03-01
Peer ReviewedYes
Open AccessYes
TypeARTICLE
VenueJournal of Public Budgeting Accounting & Financial Management (JOURNAL)
Journal identifiersISSN: 1096-3367 • E-ISSN: 1945-1814
PublisherEmerald (PUBLISHER)
DOI10.1108/jpbafm-10-02-1998-b005
OpenAlexW2467543796
LanguageEN
Citations received3
References cited26

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