TY - GEN AU - Diamond, Jack, TI - Budget system reform in emerging economies: the challenges and the reform agenda / cJack Diamond T2 - Occasional Paper SN - 1589064747 AV - HJ2216 .D53 2006 PY - 2006/// CY - Washington, DC PB - International Monetary Fund KW - Budget process KW - OECD countries KW - Developing countries KW - Program budgeting KW - Accrual basis accounting KW - Bütçe işlemleri KW - OECD ülkeleri KW - Gelişmekte olan ülkeler KW - Tahakkuk esaslı muhasebe KW - Gelişmekte olna ülkeler KW - Expenditures, Public KW - Harcamalar, Kamu 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 ER -