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[null,"1.","Record Nr.",null,"UNINA9910777676103321"]
[null,null,"Titolo",null,"Budgeting and budgetary institutions / / edited by Anwar Shah"]
[null,null,"Pubbl/distr/stampa",null,"Washington, D.C. : , : World Bank, , c2007"]
[null,null,"ISBN",null,"1-280-85770-6"]
[{"$nulls":4},"9786610857708"]
[{"$nulls":4},"0-8213-6940-7"]
[null,null,"Descrizione fisica",null,"xxvii, 552 pages : illustrations ; ; 23 cm"]
[null,null,"Collana",null,"Public sector governance and accountability series"]
[null,null,"Disciplina",null,"336.09172/4"]
[null,null,"Soggetti",null,"Budget - Developing countries"]
[{"$nulls":4},"Finance, Public - Developing countries"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Description based upon print version of record."]
[null,null,null,"Nota di bibliografia","Includes bibliographical references and index."]
[null,null,"Nota di contenuto",null,"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"]
[null,null,null,"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"]