Budget System Reform in Emerging Economies: The Challenges and the Reform Agenda
Occasional Papers, April 21, 2006
Source details
- Canonical URL
- Budget System Reform in Emerging Economies: The Challenges and the Reform Agenda
Other formats
Bibliographic details
- Authors: Jack Diamond
- Published: April 21, 2006
- Series: Occasional Papers
- DOI: https://doi.org/10.5089/9781589064744.084
Overview
- Author: Jack Diamond
- Publication date: April 21, 2006
- Series: Occasional Paper No. 2006/002
- Issue: 002
- Pages: 118
- DOI: https://doi.org/10.5089/9781589064744.084
- ISBN: 9781589064744
- ISSN: 0251-6365
- Summary: The paper examines the experience of OECD countries in introducing budget reforms that emphasize performance and results from the use of public resources, assesses whether the same reform strategy can be applied to non-OECD countries, and examines how emerging economies should begin and sequence such reforms. The analysis is based on a thorough review of the technical assistance provided by the IMF's Fiscal Affairs Department (FAD) to middle-income countries.
Major findings and analytical themes
- OECD budget reforms emphasize performance and results achieved from the use of public resources.
- The paper assesses applicability of OECD-style reforms to non-OECD (emerging economy) contexts.
- Sequencing and initiation of reforms in emerging economies are central topics.
- Analysis draws on the IMF Fiscal Affairs Department (FAD) technical assistance experience with middle-income countries.
Target audience and use
- Policymakers and administrators in emerging economies contemplating budget system reform.
- Practitioners involved in public financial management and fiscal reform programs.
Subject areas and keywords
- Subject: Accrual accounting; Budget execution and treasury management; Budget planning and preparation; Fiscal accounting and reporting; Performance-based budgeting; Public financial management (PFM)
- Keywords: accrual accounting; Accrual accounting; Australia and New Zealand; Budget execution and treasury management; Budget planning and preparation; Caribbean; Fiscal accounting and reporting; Global; government; government organization; management; management model; management system; Northern Europe; OP; performance budget management approach; Performance-based budgeting
Formats and access
- Available formats: PDF (via IMF eLibrary)
- Publication format citation provided: Jack Diamond. Budget System Reform in Emerging Economies: The Challenges and the Reform Agenda, (USA: International Monetary Fund, 2006) accessed 9/19/2026, https://doi.org/10.5089/9781589064744.084
International Monetary Fund — Budget System Reform in Emerging Economies: The Challenges and the Reform Agenda (Occasional Paper No. 2006/002)