Online-Ressource
Washington, DC : World Bank
Umfang:
Online-Ressource
ISBN:
0821369393
Serie:
Public Sector Governance and Accountability
Inhalt:
Budgetary institutions have historically played a critical role in a gradual movement toward responsive, responsible, and accountable public governance in industrial countries. This paper includes the following headings: overview; a primer on budgeting and budgetary institutions; the budget and its coverage; capital budgets -- theory and practice; budget methods and practices; a primer on performance budgeting; accrual accounting in the public sector -- lessons for developing countries; activity-based cost management in the public sector; budget preparation and approval; budget execution; automating public financial management in developing countries; what would an ideal public finance management system look like; strengthening public expenditure management Africa -- criteria, priorities, and sequencing; budgeting in post-conflict countries; country case study -- Kenya; and country case study -- South Africa.
Anmerkung:
English
,
en_US
Sprache:
Englisch
URL:
Volltext
(kostenfrei)
Mehr zum Autor:
Shah, Anwar 1948-
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