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[null,"1.","Record Nr.",null,"UNINA9910810867003321"]
[null,null,"Autore",null,"Willoughby Katherine G. <1958->"]
[null,null,"Titolo",null,"Public budgeting in context : structure, law, reform, and results / / Katherine G. Willoughby"]
[null,null,"Pubbl/distr/stampa",null,"San Diego, California : , : Jossey-Bass, , 2014"]
[{"$nulls":4},"©2014"]
[null,null,"ISBN",null,"1-118-91310-8"]
[{"$nulls":4},"1-118-91311-6"]
[null,null,"Edizione",null,"[1st edition]"]
[null,null,"Descrizione fisica",null,"1 online resource (454 p.)"]
[null,null,"Collana",null,"Bryson series in public & NP management"]
[null,null,"Classificazione",null,"BUS051000"]
[null,null,"Disciplina",null,"352.4/80973"]
[null,null,"Soggetti",null,"Budget - United States"]
[{"$nulls":4},"Budget - United States - States"]
[{"$nulls":4},"Finance, Public - United States"]
[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 at the end of each chapters and index."]
[null,null,"Nota di contenuto",null,"Machine generated contents note: Preface Acknowledgments About the Author 1 Overview of Modern Public Budgeting What Is a Budget? Macro- and Micro-Budgeting Public and Private Budgeting The Role and Size of Government Modeling the Budgetary Process Budget Principles Conclusion Discussion Questions Notes References 2 Budget Foundations in Selected Countries Developing Versus Developed Countries Comparing Budgeting Systems Conclusion Discussion Questions Notes References 3 Budget Law and History of the US Federal Government Early Budgeting An Executive Budget Process is Born Congress Strives for Credibility Seeking Budget Balance and Management Improvement Then and Now, Budget Numbers Adherence to Rule of Law Conclusion Discussion Questions Notes References 4 Budget Foundations in US States The Fiscal Landscape of States: Two Centuries of Growth Legal Foundations for State Budgeting Credit Ratings, GASB Standards, and Professional Guidelines Conclusion Discussion Questions Notes References 5 Budget Foundations in US Local Governments The Multiplicity and Responsibilities of Local Governments Local Government Powers Local Government Fiscal Stress and Bankruptcy Conclusion Discussion Questions Notes References 6 Executive Leadership and the Budget Agenda Presidential versus Parliamentary Systems Strategic Planning and the Budget Process Public "]
[{"$nulls":4},"Leadership: Generating a Budget Plan Executive Leadership in Parliamentary Systems US Presidential Leadership and Budgeting Presidential Job Performance State Executive Leadership and Budgeting US Local Leadership Leadership in a Strong Mayor City Government Conclusion Discussion Questions References 7 Budget Powers of the Legislative Branch Measuring Legislative Powers in the Budgetary Process Legislative Budgeting in Select Governments Legislative Reform Conclusion Discussion Questions Notes References 8 Public Budgeting and the Courts: Judicial Influence on Economies and Budgets The Judiciary and the Economy The Judiciary and Public Policy The Judiciary and the Budget The Judiciary and Corruption Conclusion Discussion Questions Notes References 9 The Bureaucracy, Citizens, the Media, and Public Budgets The Budget-Maximizing Bureaucrat Budget Execution Practices Citizens and Budgets Citizen Participation in US State Budgeting The Media and Public Budgets Conclusion Discussion Questions Notes References 10 Budget Mechanics and Reforms Budget Types Budget Cycles and Timelines Best Practices Budget Reforms Conclusion Discussion Questions Notes References 11 Funding with Taxes and Other Revenues Equity Efficiency Adequacy Transparency Collectability Taxes in the United States and Guatemala Intergovernmental Revenues Conclusion Discussion Questions Notes References 12 The Results of Government Spending Human Rights Budget Work Government Presence and Prosperity Government Spending by Function Social Indicators: Quality of Life Country Competitiveness Budget Reform in Italy Health Care in Italy: Changing Budget Orientation Budget Institutions, Reform, and Results List of Acronyms Index."]
[null,null,null,"Sommario/riassunto","\"Public budgeting structure, process, legal framework and policy with examples from industrialized and developing countriesPublic Budgeting in Context examines budgeting at all levels of U.S. government--federal, state, and local--and in a sample of governments around the world. The book assesses the context of public budgeting in these governments, especially the legal foundations for its practice and how the process and final budgets are impacted by governance structures, laws, various budget actors and different branches of government. The author presents focused attention on the influences on government budgets of the executive, legislative and judicial branches of government, the bureaucracy, the public and the media. In light of worldwide fiscal malaise, especially during and since the Great Recession, this book illustrates the heightened complexity of the budgeting environment that pervades all governments today--industrialized or developing, large or small.For those who like to dive into the details, the book presents numerous examples of public budgeting as practiced and points to the wealth of data available for analyses of the budgetary context and process, budget shares and results regarding virtually any government of interest. Chapters cover the constitutional and statutory provisions for budgeting in selected governments. Budget and policy agenda setting and executive leadership, legislative budget powers and the influence of the judiciary on modern government budgets are exposed. Budget execution requirements of the bureaucracy, the input of customers, clients and citizens to government budgets, and media influences on public budgets and agencies are highlighted. Budget mechanics--budget types, formats, timelines and reforms--are introduced and compared. Taxes and intergovernmental revenues are considered, with predominant tax choices at every level of government in the United States and those in a select, developing country represented. The book introduces an emerging method for investigating the outcomes of "]
[{"$nulls":4},"government spending--human rights budget analysis--and includes as an example the assessment of budget reform and results of public health spending in one selected government.Highlights of Public Budgeting in Context  Offers a comprehensive text for understanding public budgeting in governments of a variety of contexts and capacities and across different levels  Written by a noted expert in the field of public budgeting and financial management  Contains illustrative examples from industrialized and developing countries  Guides to innumerable datasets with information about governments and their budgets  Includes a companion website filled with templates for budget and fiscal analysis  Unravel the complex issues of modern public budgeting using this unique presentation of its practice in a variety of governments in the U.S. and a select sample from around the world\"--"]
[{"$nulls":4},"\"This book examines budgeting at all levels of U.S. government--federal, state, and local--and in a sample of governments around the world. The book assesses the context of public budgeting in these governments, especially the legal foundations for its practice and how the process and final budgets are impacted by governance structures, laws, various budget actors and different branches of government\"--"]