Budgeting And Budgetary Institutions

Author: Anwar Shah
Publisher: World Bank Publications
ISBN: 0821369407
Size: 66.56 MB
Format: PDF
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Budgeting And Budgetary Institutions from the Author: Anwar Shah. 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.

Budgeting And Budgetary Institutions

Author: Anwar Shah
Publisher: World Bank Publications
ISBN: 9780821369395
Size: 70.57 MB
Format: PDF, ePub
View: 5560
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Budgeting And Budgetary Institutions from the Author: Anwar Shah. Budgeting and budgetary institutions play a critical role in resource allocation, government accountability, and improved fiscal and social outcomes. This volume highlights various concepts of performance budgeting, accrual accounting, activity based costing, and the use of information and communication technology in budgeting.

Reconstructing Iraq S Budgetary Institutions

Author: James D. Savage
Publisher: Cambridge University Press
ISBN: 1107471028
Size: 63.57 MB
Format: PDF, ePub
View: 5492
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Reconstructing Iraq S Budgetary Institutions from the Author: James D. Savage. Consistent with the literature on state building, failed states, peacekeeping and foreign assistance, this book argues that budgeting is a core state activity necessary for the operation of a functional government. Employing a historical institutionalist approach, this book first explores the Ottoman, British and Ba'athist origins of Iraq's budgetary institutions. The book next examines American pre-war planning, the Coalition Provisional Authority's rule-making and budgeting following the invasion of Iraq in 2003, and the mixed success of the Coalition's capacity-building programs initiated throughout the occupation. This book sheds light on the problem of 'outsiders' building states, contributes to a more comprehensive evaluation of the Coalition in Iraq, addresses the question of why Iraqis took ownership of some Coalition-generated institutions, and helps explain the nature of institutional change.

The Challenge Of Reforming Budgetary Institutions In Developing Countries

Author: Richard Allen
Publisher: International Monetary Fund
ISBN: 1451989253
Size: 19.88 MB
Format: PDF, ePub, Mobi
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The Challenge Of Reforming Budgetary Institutions In Developing Countries from the Author: Richard Allen. The paper notes that the development of sound budgetary institutions in countries such as France, the U.K. and the U.S. has taken a very long time?200 years or more?and is still evolving. It discusses Douglass North''s prediction?which is supported by available data?that institutional reform is also likely to be very slow in developing countries since the budget is especially prone to rent-seeking influences. Finally, the paper discusses the currently fashionable emphasis on complex, multiannual PFM reform strategies, which have been strongly promoted by the donor community; and advocates a simpler approach grounded on Schick''s important principle of "getting the basics right." The paper identifies several areas where further research would be fruitful.

Fiscal Institutions And Fiscal Performance

Author: James M. Poterba
Publisher: University of Chicago Press
ISBN: 9780226676302
Size: 76.58 MB
Format: PDF, Docs
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Fiscal Institutions And Fiscal Performance from the Author: James M. Poterba. The unprecedented rise and persistence of large-scale budget deficits in many developed and developing nations during the past three decades has caused great concern. The widespread presence of such deficits has proved difficult to explain. Their emergence in otherwise diverse nations defies particularistic explanations aimed at internal economic developments within a specific country. Fiscal Institutions and Fiscal Performance shifts emphasis away from narrow economic factors to more broadly defined political and institutional factors that affect government policy and national debt. This collection brings together new theoretical models, empirical evidence, and a series of in-depth case studies to analyze the effect of political institutions, fiscal regulations, and policy decisions on accumulating deficits. It provides a fascinating overview of the political and economic issues involved and highlights the role of budgetary institutions in the formation of budget deficits.

The Federal Budget

Author: Allen Schick
Publisher: Brookings Institution Press
ISBN: 0815777329
Size: 38.47 MB
Format: PDF, ePub, Mobi
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The Federal Budget from the Author: Allen Schick. The federal budget impacts American policies both at home and abroad, and recent concern over the exploding budgetary deficit has experts calling our nation's policies "unsustainable" and "system-dooming." As the deficit continues to grow, will America be fully able to fund its priorities, such as an effective military and looking after its aging population? In this third edition of his classic book The Federal Budget, Allen Schick examines how surpluses projected during the final years of the Clinton presidency turned into oversized deficits under George W. Bush. In his detailed analysis of the politics and practices surrounding the federal budget, Schick addresses issues such as the collapse of the congressional budgetary process and the threat posed by the termination of discretionary spending caps. This edition updates and expands his assessment of the long-term budgetary outlook, and it concludes with a look at how the nation's deficit will affect America now and in the future. "A clear explanation of the federal budget... [Allen Schick] has captured the politics of federal budgeting from the original lofty goals to the stark realities of today."—Pete V. Domenici, U.S. Senate

Public Financial Management And Its Emerging Architecture

Author: Mr. M. Cangiano
Publisher: International Monetary Fund
ISBN: 147551221X
Size: 40.85 MB
Format: PDF, Kindle
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Public Financial Management And Its Emerging Architecture from the Author: Mr. M. Cangiano. The first two decades of the twenty-first century have witnessed an influx of innovations and reforms in public financial management. The current wave of reforms is markedly different from those in the past, owing to the sheer number of innovations, their widespread adoption, and the sense that they add up to a fundamental change in the way governments manage public money. This book takes stock of the most important innovations that have emerged over the past two decades, including fiscal responsibility legislation, fiscal rules, medium-term budget frameworks, fiscal councils, fiscal risk management techniques, performance budgeting, and accrual reporting and accounting. Not merely a handbook or manual describing practices in the field, the volume instead poses critical questions about innovations; the issues and challenges that have appeared along the way, including those associated with the global economic crisis; and how the ground can be prepared for the next generation of public financial management reforms. Watch Video of Book Launch

Legislatures And The Budget Process

Author: Joachim Wehner
Publisher: Palgrave Macmillan
ISBN: 9780230219724
Size: 51.26 MB
Format: PDF, Mobi
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Legislatures And The Budget Process from the Author: Joachim Wehner. From an institutional perspective, the book carries out comparative analysis of ‘the power of the purse.’ It explores cross-national differences, their determinants and their impact on fiscal policy. The empirical analysis is based on a dataset of legislative budgeting in all 30 OECD countries, a broader 80-country dataset, and case study evidence.

Government Budgeting And Expenditure Management

Author: Salvatore Schiavo-Campo
Publisher: Routledge
ISBN: 1317293312
Size: 33.17 MB
Format: PDF, ePub, Mobi
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Government Budgeting And Expenditure Management from the Author: Salvatore Schiavo-Campo. The government budget should be the financial mirror of society's choices. Yet most people view budgeting as the epitome of eye-glazing subjects, rarely explained in a way that is understandable to the non-specialist and too often presented without adequate consideration of a country’s governance and institutional capacity. Government Budgeting and Expenditure Management fills a gap in the literature to redress these failings and does so in comparative international perspective. This book provides a comprehensive but pithy and easy-to-understand treatment of public financial management, taking into account a variety of special issues including budgeting in post-conflict situations, at subnational government levels, for military/security expenditures, and in countries with large extractive revenues. Distilling the lessons of budgeting reform in countries at different levels of income and administrative capacity, each chapter gradually progresses from the basic principles to the more technical aspects and then on to implementation issues, using concrete examples and illustrations from around the globe. Government Budgeting and Expenditure Management is ideally suited as the primary text for advanced undergraduate or graduate courses in government budgeting or public financial management, or as a supplementary text for courses in public finance, public economics, economic development, public administration or comparative politics. With its attention to practical implementation aspects, the book will also be of direct interest to practitioners, policy-makers, and government employee training organizations.