1.

Record Nr.

UNINA9910451631603321

Titolo

Budgeting and budgetary institutions [[electronic resource] /] / edited by Anwar Shah

Pubbl/distr/stampa

Washington, D.C., : World Bank, c2007

ISBN

1-280-85770-6

9786610857708

0-8213-6940-7

Descrizione fisica

1 online resource (588 p.)

Collana

Public sector governance and accountability series

Altri autori (Persone)

ShahAnwar

Disciplina

336.09172/4

Soggetti

Budget - Developing countries

Finance, Public - Developing countries

Electronic books.

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Description based upon print version of record.

Nota di bibliografia

Includes bibliographical references and index.

Nota di contenuto

Contents; Foreword; Preface; Acknowledgments; Contributors; Abbreviations and Acronyms; Overview; Part I A Primer on Budgeting and Budgetary Institutions; BOXES; TABLES; FIGURES; Part II Reforming Public Expenditure Management in Developing Countries: The African Case

Sommario/riassunto

Budgeting and budgetary institutions play a critical role in resource allocation, government accountability, and improved fiscal and social outcomes. This volume distills lessons from practices in designing better fiscal institutions, citizen friendly budgets, and open and transparent processes of budget preparation and execution. It also highlights newer concepts of performance budgeting, accrual accounting, activity based costing, and the use of information and communication technology in budgeting. These tools of analysis are supplemented by a review of budgeting in post-conflict countries