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Determinants of sound budgeting and financial management practices at the decentralised level of public administration

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  • Ben Smith Owusu Bempah

Abstract

This study employs path analyses to explain the determinants of implementation of sound budgeting and financial management practices at the local level of public administration. This paper recommends strengthening strategic planning, characteristics of implementing agencies, contextual factors and the disposition of management teams to achieve sound budgeting and financial management practices. Further recommendations are made for future research. JEL classification: H6, H51 Keywords: Strategic planning, budgeting and financial management practices

Suggested Citation

  • Ben Smith Owusu Bempah, 2017. "Determinants of sound budgeting and financial management practices at the decentralised level of public administration," OECD Journal on Budgeting, OECD Publishing, vol. 16(2), pages 109-128.
    • Handle: RePEc:oec:govkaa:5jg19mnf3vr1
    DOI: 10.1787/budget-16-5jg19mnf3vr1
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    More about this item

    Keywords

    strategic planning; budgeting and financial management practices;

    JEL classification:

    • H51 - Public Economics - - National Government Expenditures and Related Policies - - - Government Expenditures and Health
    • H6 - Public Economics - - National Budget, Deficit, and Debt

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