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Budgeting and Budgetary Institutions

Budgeting and Budgetary Institutions

Paperback

Series: Public Sector Governance and Accountability

AccountingInvesting & FinanceGeneral Political Science

ISBN10: 0821369393
ISBN13: 9780821369395
Publisher: World Bank Publications
Published: May 11 2007
Pages: 584
Weight: 1.70
Height: 1.16 Width: 6.11 Depth: 8.84
Language: English
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 and two country case studies on the reform of budgeting systems.

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General Political Science