Abstract
This chapter reviews the potential effects of public expenditure management on the environmental characteristics of goods and services purchased by public authorities. It builds on the discussion in Chapter 3, which reviewed procurement practices, budget systems and accounting practices in OECD member countries. The focus of the chapter is on synergies between budget reform, accounting and financial practices, and improvements in the environmental characteristics of procurement. It makes the case that environmental benefits can be the incidental by-product of improvements in budgetary systems, and accounting and financial practices...
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