Publications & Documents


  • 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.

  • 22-February-2017

    English

    International Regulatory Co-operation - Better rules of globalisation

    This programme gathers available evidence on the gains that can be achieved through greater co-ordination of rules and their application across jurisdictions.

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  • 20-February-2017

    English

  • 17-February-2017

    English

    Benchmarking Digital Government Strategies in MENA Countries

    This report benchmarks digital government strategies in MENA countries against OECD standards and best practices. Using the OECD Recommendation of the Council on Digital Government Strategies as analytical framework, the report provides an in-depth look at the efforts made by Egypt, Jordan, Lebanon, Morocco, Tunisia and the United Arab Emirates to use digital technologies strategically to support broader policy objectives. New technologies can help foster economic value creation, make institutions more inclusive, improve competitiveness and promote effective decision-making in the public sector. This report also assesses the use of ICTs to strengthen trust in government through greater openness and engagement, and suggests how MENA countries can better co-ordinate and steer the digital transformation of the public sector.

  • 12-February-2017

    English

    Embracing Innovation in Government - Global Trends

    This new report highlights the latest trends in government innovation. The topics identified through this review are not the only trends and examples in government innovation, but they do provide a glimpse of where government innovation stands today and where it may be going tomorrow.

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  • 7-February-2017

    English

    Resolving complex problems - the challenge for governments

    Blog argues that governments should stop approaching complex challenges through the limitations of their institutions and explore innovative ways of problem solving.

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  • 7-February-2017

    English, PDF, 435kb

    Economics Department Working Papers by cross country analysis

    This series of Working Papers is designed to make available, to a wider readership, selected studies which the Department has prepared for use within OECD. Authorship is generally collective, but main individual authors are named.

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  • 7-February-2017

    English, PDF, 798kb

    Economics Department Working Papers - List

    This series of Working Papers is designed to make available, to a wider readership, selected studies which the Department has prepared for use within OECD. Authorship is generally collective, but main individual authors are named.

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  • 7-February-2017

    English

    Regulatory Reform: Events and Publications

    Access and search the calendar of events and publications on regulatory policy.

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  • 7-February-2017

    English

    Regulatory Policy: Mexico

    Access all events and reports on regulatory policy in Mexico.

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