Publications & Documents


  • 28-February-2017

    English

    Working with Change: Systems Approaches to Public Challenges

    Within the framework of the work of the OECD Observatory of Public Sector Innovation, this report explores how systems approaches can be used in the public sector to solve “wicked” problems. Through the analysis of concrete cases, the report describes how systems approaches can make public services more effective and resilient.

    Related Documents
  • 28-February-2017

    English

    OECD Integrity Review of Peru - Enhancing Public Sector Integrity for Inclusive Growth

    Public sector integrity is crucial for sustained socioeconomic development. This report assesses Peru's integrity system at both the central and subnational levels of government. It provides a set of recommendations to strengthen and consolidate this system, instil a culture of integrity, and ensure accountability through control and enforcement. Beyond reviewing the institutional arrangement of the system, the report analyses the policies and practices related to political finance, the promotion of public ethics and the management of conflict of interests, lobbying, whistleblower protection, internal control and risk management, as well as the disciplinary regime and the role of the criminal justice system in containing corruption.

  • 24-February-2017

    English

    Accrual Practices and Reform Experiences in OECD Countries

    Financial reporting is one of the foundations of good fiscal management. High-quality financial reports are essential to ensure that a government’s fiscal decisions are based on the most up-to-date and accurate understanding of its financial position. Financial reports are also the mechanism through which legislatures, auditors, and the public at large hold governments accountable for their financial performance. Over the past two decades, a growing number of governments have begun moving away from pure cash accounting toward accrual accounting to improve transparency and accountability and better inform fiscal decision making. This study reviews and compares accounting and budgeting practices at the national government level in OECD countries. It also discusses both the challenges and benefits of accruals reforms. Finally, it looks at some steps countries are taking to make better use of accrual information in the future. This is a joint publication with the International Federation of Accountants and the OECD.

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