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3 Financial management Resources
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Political Implications of Budgetary Reform
links.jstor.org— — “For years budget reforms have been sought in the name of economy, efficiency, and good government…In this article the author argues that few, if any, reformers realize that any effective change in the budgetary process inevitably results in changes in the “who gets what” of government decisions.”
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Reporting Public Sector Financial Results
Library Database
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“This article examines the use of accrual-based accounting in the public sector and provides examples from the UK National Health Service of situations where the accruals system may be deemed inappropriate.”
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The New Accountability? Devolution and Expenditure Politics in Scotland
Library Database
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“Devolution is seen to be a means for enhancing democratic control and accountability in the British political system)…This article focuses on expenditure politics in the budget and audit processes of the Scottish Parliament.”