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Budgeting and Accounting in OECD Education Systems: A Literature Review

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Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/publications/budgeting-and-accounting-in-oecd-education-systems_5jm3xgsz03kh-en.html
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Recent demographic, economic and political trends have drawn attention to the issue of effectiveness and efficiency in the use of resources in the education sector. In the context of the renewed interest for the optimisation of resource use, this paper attempts to review the literature on budgeting and accounting in OECD education systems. The...
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