Public Sector Governance and Accountability Series: Budgeting and ...

Index
Boxes, figures, notes, and tables are indicated by b, f, n, and t, respectively.
Abate, Adam, 344
ABC/M. See activity-based cost
management
accountability, 54
accrual accounting and, 186–87
Africa, PEM in, 410–12
in performance budgeting, 152–53
principal-agent problem and, 35–38
accounting. See also accrual accounting
Africa, PEM in, 410–11
capital budgeting, 99t, 100
cash basis, 181–82, 182t, 187,
199–200n4
fiscal rules, interaction of accounting
regimes with, 188–95
performance budgeting, 174–75
accrual accounting, 9, 179–201
accountability issues, 186–87
capacity constraints on, 196
capital budgeting, 100, 189–90
cash accounting vs., 181–82, 182t, 187,
199–200n4
deficit elimination rules, 193–95
defined, 199–200n4
in developing countries, 179–80, 195–97
disadvantages of, 185–88
fiscal rules, interaction of accounting
regimes with, 188–95
in OECD/industrial countries, 179–80,
182–84
policy-budget link, 188–89, 197–99
reasons for adoption of, 184–85
suitability for public sector, 179–80,
185–88
activity-based cost management
(ABC/M), 10–11, 203–33
basic principles of, 210
case studies
Indianapolis, IN, 218–20
state road maintenance department,
228–33, 229f, 232t
as cost-assignment network, 212–14,
215, 217f, 218, 229f
cost drivers explained by, 214–16
expenses and costs distinguished,
208, 209f
fact-based decision making supported
by, 203–4
as information-based mechanism,
132–33
inputs, avoiding fixation on, 206–8,
207f
multiple-stage approach, 216–18, 218f
multiple views of cost behavior
provided by, 225–26
outputs
ABC/M as measure of, 206, 208–10
determining, 221–23
political pressure to hold down costs
and use of, 204–5
535