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| Titre : | Budgeting and Accounting in OECD Education Systems : A Literature Review |
| Auteurs : | Tala Fakharzadeh |
| Type de document : | document électronique |
| Editeur : | Paris : OECD Publishing, 2016 |
| Collection : | Working Paper |
| Format : | 67 p. |
| Langues: | Anglais |
| Catégories : |
Thésaurus CEREQ REVUE DE LA LITTERATURE ; COMPTABILITE ; FONCTION FINANCIERE-COMPTABLE ; SYSTEME EDUCATIF ; POLITIQUE PUBLIQUE ; PROCESSUS DE DECISION ; MONDE ; PAYS DE L'OCDE |
| Résumé : | This report first explores governance questions underlying budgeting and accounting. Subsequently, the report reviews procedures and tools adopted by countries for budgeting and accounting. Finally, it presents methods for evaluation and monitoring of resource use. The paper attempts to identify trends and commonalities in count ry practices in primary, secondary and post - secondary non - tertiary education; however, there are great variations on the studied topics across and within countries. (Source : review) |
| Document Céreq : | Non |
| En ligne : | http://www.oecd.org/officialdocuments/publicdisplaydocumentpdf/?cote=EDU/WKP%282016%292&docLanguage=En |
Documents numériques (1)
 Budgeting_and_accounting.pdf Adobe Acrobat PDF |
