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Linking Accounting and Budget Data: A Discourse
Author(s) -
HOGE JEFF,
MARTIN ED
Publication year - 2006
Publication title -
public budgeting and finance
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.694
H-Index - 30
eISSN - 1540-5850
pISSN - 0275-1100
DOI - 10.1111/j.1540-5850.2006.00849.x
Subject(s) - linkage (software) , government (linguistics) , accounting , key (lock) , government budget , computer science , business , economics , computer security , macroeconomics , public finance , philosophy , biochemistry , chemistry , linguistics , gene
Although the federal government has long been required to provide a reliable linkage between its accounting and budget data, it has only recently developed tools that can provide a consistent, government‐wide solution. This article analyzes these tools by a discussion of the criteria necessary for linkage and by providing examples of certain key budget linkages. In addition, the history of the development of these linkage tools is discussed. This article was developed from ideas presented by the authors while participating on a Linking Accounting and Budget panel at the Fall 2001 American Association for Budget and Program Analysis (AABPA) Symposium.