LEADER 02659nam 2200601 a 450 001 9910451631603321 005 20200520144314.0 010 $a1-280-85770-6 010 $a9786610857708 010 $a0-8213-6940-7 035 $a(CKB)1000000000474816 035 $a(EBL)459686 035 $a(OCoLC)154222649 035 $a(SSID)ssj0000085668 035 $a(PQKBManifestationID)12014803 035 $a(PQKBTitleCode)TC0000085668 035 $a(PQKBWorkID)10025066 035 $a(PQKB)11444867 035 $a(MiAaPQ)EBC459686 035 $a(Au-PeEL)EBL459686 035 $a(CaPaEBR)ebr10176229 035 $a(CaONFJC)MIL85770 035 $a(EXLCZ)991000000000474816 100 $a20061221d2007 uf 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 00$aBudgeting and budgetary institutions$b[electronic resource] /$fedited by Anwar Shah 210 $aWashington, D.C. $cWorld Bank$dc2007 215 $a1 online resource (588 p.) 225 1 $aPublic sector governance and accountability series 300 $aDescription based upon print version of record. 311 $a0-8213-6939-3 320 $aIncludes bibliographical references and index. 327 $aContents; 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 330 $aBudgeting and budgetary institutions play a critical role in resource allocation, government accountability, and improved fiscal and social outcomes. This volume distills lessons from practices in designing better fiscal institutions, citizen friendly budgets, and open and transparent processes of budget preparation and execution. It also highlights newer concepts of performance budgeting, accrual accounting, activity based costing, and the use of information and communication technology in budgeting. These tools of analysis are supplemented by a review of budgeting in post-conflict countries 410 0$aPublic sector governance and accountability series. 606 $aBudget$zDeveloping countries 606 $aFinance, Public$zDeveloping countries 608 $aElectronic books. 615 0$aBudget 615 0$aFinance, Public 676 $a336.09172/4 701 $aShah$b Anwar$0125713 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910451631603321 996 $aBudgeting and budgetary institutions$92296542 997 $aUNINA