Budgeting and budgetary institutions /

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 b...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Otros Autores: Shah, Anwar
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Washington, D.C. : World Bank, ©2007.
Colección:Public sector governance and accountability series.
Temas:
Budget > Developing countries.
Finance, Public > Developing countries.
Budget > Pays en voie de développement.
Finances publiques > Pays en voie de développement.
BUSINESS & ECONOMICS > Public Finance.
Budget
Finance, Public
Haushaltsführung
Fiskalpolitik
Öffentlicher Haushalt
Nationalbudget > U-länder.
Offentlig ekonomi > U-länder.
Developing countries
Entwicklungsländer
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Preface
  • Overview / Anwar Shah
  • Budgeting institutions for better fiscal performance / Jürgen von Hagen
  • The budget and its coverage / Salvatore Schiavo-Campo
  • Capital Budgets: theory and practice / A. Premchand
  • Budget methods and practices / Alta Fölscher
  • A primer on performance budgeting / Anwar Shah and Chunli Shen
  • Accrual accounting in the public sector: lessons for developing countries / Paul Boothe
  • Activity-based cost management in the public sector / Gary Cokins
  • Budget preparation and approval / Salvatore Schiavo-Campo
  • Budget execution / Daniel Tommasi
  • Automating public financial management in developing countries / Stephen B. Peterson
  • What would an ideal public finance management system look like? / Matthew Andrews
  • Strengthening public expenditure management in Africa: criteria, priorities, and sequencing / Salvatore Schiavo-Campo
  • Budgeting in postconflict countries / Salvatore Schiavo-Campo
  • Country case study: Kenya / Alta Fölscher
  • Country case study: South Africa / Alta Fölscher.

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