TY - BOOK AU - Diamond,Jack TI - Budget system reform in emerging economies: the challenges and the reform agenda T2 - Occasional paper / International Monetary Fund SN - 1589064747 AV - HJ2216 .D53 2006 U1 - 352.4/8 22 PY - 2006/// CY - Washington, DC PB - International Monetary Fund KW - Budget process KW - OECD countries KW - Developing countries KW - Program budgeting KW - Expenditures, Public KW - Accrual basis accounting N1 - Includes bibliographical references (p. 104-109); Overview -- The strategy for budget system reform in emerging market economies -- Moving from program to performance budgeting -- Introducing a performance management framework -- Establishing basic public expenditure management thresholds -- Moving from cash to accrual accounting -- The institutional framework for budget system reform -- Managing the reform process UR - http://www.loc.gov/catdir/toc/fy0614/2006297327.html ER -