Budgeting and Budgetary Institutions

Anwar Shah

No 6667 in World Bank Publications - Books from The World Bank Group

Abstract: 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.

Keywords: Banks; and; Banking; Reform; Public; Sector; Expenditure; Analysis; and; Management; Governance-National; Governance; Public; Sector; Management; and; Reform; Public; Sector; Economics; and; Finance; Finance; and; Financial; Sector; Development; Public; Sector; Development (search for similar items in EconPapers)
Date: 2007
ISBN: 0-8213-6939-3
References: View complete reference list from CitEc
Citations: View citations in EconPapers (16)

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Persistent link: https://EconPapers.repec.org/RePEc:wbk:wbpubs:6667

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