OECD Journal on Budgeting, Volume 5 Issue 2

OECD's journal on government budgeting. This issue includes articles on accountability and control in a decentralised and delegated environment, fisscal discipline between levels of government in Germany, fiscal discipline in a decentralised administration, accountability and control in the financing of local government in Denmark, enhancing public accountability in the Netherlands, performance information in the budget process, and lessons from Sustralian and British reforms in results-oriented financial management.