Budgeting and Accounting in OECD Education Systems

Abstract

Organisation de Coopération et de Développement Économiques Organisation for Economic Co-operation and Development 27-Jan-2016 ___________________________________________________________________________________________ _____________ English -Or. English DIRECTORATE FOR EDUCATION AND SKILLS Budgeting and Accounting in OECD Education Systems: A Literature Review By Tala Fakharzadeh OECD Education Working Paper no.128 This paper was prepared by Tala Fakharzadeh during an internship at the Early Childhood and Schools Division, Directorate for Education and Skills, OECD, for the period May-July 2014. At the time of the internship, Tala Fakharzadeh was completing her Master of Science in Management at Grenoble École de Management.

The influence of public sector audit digitalisation on local government budget planning: evidence from Brazil

“…Medium-term expenditure frameworks (MTEF)sometimes referred to as a multi-year budgetary plans, medium-term planning, or medium-term expenditure ceilings (Raudla et al, 2022;Schiavo-Campo, 2009;Filc and Scartascini, 2010;World-Bank, 2013) are mainly characterized by the allocation of baseline expenditure over a period of three to five years and the subsequent use of such allocation on the budget preparation process and execution of fiscal policy (Raudla et al, 2022;Fakharzadeh, 2016;Schick, 2009).…”

“…, 2022; Schiavo-Campo, 2009; Filc and Scartascini, 2010; World-Bank, 2013) – are mainly characterized by the allocation of baseline expenditure over a period of three to five years and the subsequent use of such allocation on the budget preparation process and execution of fiscal policy (Raudla et al. , 2022; Fakharzadeh, 2016; Schick, 2009).…”

“…MTEF outline government spending over a period of three to five years (Pearson, 2002), and its main goals are to increase the fiscal policymaking horizon of governments, ceiling annual budgets, reducing the emphasis on short-term objectives and promoting efficient resource allocation over time (Raudla et al. , 2022; Fakharzadeh, 2016; Schick, 2009).…”

“…One prominent public financial reform that has been advocated by donors as a best practice (and aid condition) for developing countries to strengthen their public financial management systems over the past few decades is the implementation of medium-term expenditure frameworks (MTEF) (Boex et al, 2000;Filc and Scartascini, 2010;World-Bank, 2012;Sherwood, 2015;Hopper et al, 2017;Schiavo-Campo, 2009;Raudla et al, 2022;Mkasiwa, 2022). MTEF outline government spending over a period of three to five years (Pearson, 2002), and its main goals are to increase the fiscal policymaking horizon of governments, ceiling annual budgets, reducing the emphasis on short-term objectives, and promoting efficient resource allocation over time (Raudla et al, 2022;Fakharzadeh, 2016;Schick, 2009).…”