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Budgeting and Budgetary Institutions

Author

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  • Anwar Shah

Abstract

Budgetary institutions have historically played a critical role in a gradual movement toward responsive, responsible, and accountable public governance in industrial countries. This paper includes the following headings: overview; a primer on budgeting and budgetary institutions; the budget and its coverage; capital budgets -- theory and practice; budget methods and practices; a primer on performance budgeting; accrual accounting in the public sector -- lessons for developing countries; activity-based cost management in the public sector; budget preparation and approval; budget execution; automating public financial management in developing countries; what would an ideal public finance management system look like; strengthening public expenditure management Africa -- criteria, priorities, and sequencing; budgeting in post-conflict countries; country case study -- Kenya; and country case study -- South Africa.

Suggested Citation

  • Anwar Shah, 2007. "Budgeting and Budgetary Institutions," World Bank Publications - Books, The World Bank Group, number 6667, December.
    • Handle: RePEc:wbk:wbpubs:6667
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    File URL: https://openknowledge.worldbank.org/bitstream/handle/10986/6667/399960PAPER0Bu10082136939301PUBLIC1.pdf?sequence=1
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    Citations

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    Cited by:

    1. Bowen, T. Renee & Chen, Ying & Eraslan, Hülya & Zápal, Jan, 2017. "Efficiency of flexible budgetary institutions," Journal of Economic Theory, Elsevier, vol. 167(C), pages 148-176.
    2. Kaplanoglou, Georgia & Rapanos, Vassilis T., 2011. "The Greek fiscal crisis and the role of fiscal governance," LSE Research Online Documents on Economics 36432, London School of Economics and Political Science, LSE Library.
    3. Silas Muyela Nganyi & Ambrose Jagongo & Gerald Kalenywa Atheru, 2019. "Determinants of Government Expenditure on Public Flagship Projects in Kenya," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 11(6), pages 133-133, June.
    4. Lobna M. Abdellatif & Mohamed Zaky & Mohamed Ramadan, 2019. "Transparency of law making and fiscal democracy in the Middle East," Public Sector Economics, Institute of Public Finance, vol. 43(1), pages 49-77.
    5. Sophia Gollwitzer, 2010. "Budget Institutions and Fiscal Performance in Africa," Discussion Papers 10/02, University of Nottingham, CREDIT.
    6. Danuletiu Dan-Constantin, 2009. "Strategic Planning And Program Budgeting In Romania – Recent Developments," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 176-181, May.
    7. Ms. Davina F. Jacobs, 2008. "A Review of Capital Budgeting Practices," IMF Working Papers 2008/160, International Monetary Fund.
    8. Pratap Ranjan Jena, 2016. "Reform Initiatives in the Budgeting System in India," Public Budgeting & Finance, Wiley Blackwell, vol. 36(1), pages 106-124, February.
    9. Kudryashova, Ekaterina, 2016. "Budgetary Institutions in the Context of Budget Reform in Russia," MPRA Paper 76131, University Library of Munich, Germany.
    10. Javed Miraj & Zhuquan Wang, 2021. "Factors Influencing the Implementation of International Public Sector Accounting Standards in Pakistan," International Journal of Business and Management, Canadian Center of Science and Education, vol. 14(9), pages 1-15, July.
    11. Dogaru, Tatiana-Camelia, 2014. "The Rational Distribution of Public Resources: A Challenge for Public Budgets Reform," MPRA Paper 61093, University Library of Munich, Germany.
    12. Jena, Pratap Ranjan & Singh, Abhishek, 2020. "Emerging Fiscal Priorities and Resource Concerns: A Perspective on Fiscal Management from Madhya Pradesh," Working Papers 20/303, National Institute of Public Finance and Policy.

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