Academic literature on the topic 'Governmental Budgeting'

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Journal articles on the topic "Governmental Budgeting"

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Soleimani, Hamid, Hojjat Soleimani, Seyed Hesam Vaghfi, and Davood Salehfar. "The Necessity of Applying Accrual Accounting In Establishing performance Budgeting System (An Analytical Study)." International Journal of Accounting and Financial Reporting 2, no. 2 (October 14, 2012): 89. http://dx.doi.org/10.5296/ijafr.v2i2.2496.

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Nowadays, governments have considered the novel management approaches, namely modifying their budgeting systems into performance-based ones due to the increasing pressure to enhance responsiveness and performance transparency. Hence, operational budgeting, as the most optimum accepted method of budgeting, has been put under the spotlight of governments. The differentiating character of this system from the traditional systems is its focus on the objectives, consequences and calculating the actual cost of activities, reducing the costs and improving the quality of services provided for people. Planning and successful execution of operational budgeting system has a strong correlation with the characteristics of the governmental accounting system and financial reporting. An important prerequisite for reconciliation of the budgeting system is to modify the accounting system, so that it could calculate the actual price. Development and implementation of the operational budgeting in the governmental agencies requires application of accrual accounting in order to determine the actual costs of programs and activities. In this research, operational budgeting and accrual accounting were addressed with an analytical approach and the necessity of establishing accrual accounting, as a prerequisite for implementation of the budgeting on an operational basis was emphasized
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Anessi-Pessina, Eugenio, Carmela Barbera, Cecilia Langella, Francesca Manes-Rossi, Alessandro Sancino, Mariafrancesca Sicilia, and Ileana Steccolini. "Reconsidering public budgeting after the COVID-19 outbreak: key lessons and future challenges." Journal of Public Budgeting, Accounting & Financial Management 32, no. 5 (October 9, 2020): 957–65. http://dx.doi.org/10.1108/jpbafm-07-2020-0115.

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PurposeThe paper aims to offer a viewpoint on how governmental budgeting needs to be reconsidered after the COVID-19 outbreak.Design/methodology/approachBuilding on extant research, and drawing on the Italian context, the paper provides reflections on four interrelated aspects: (1) how budgeting and reporting processes and formats are being modified; (2) how budgeting may enhance governments' financial resilience; (3) how citizens are involved in the budgeting cycles and (4) how emergency responses may produce opportunities for corruption.FindingsTo tackle COVID-19 related challenges, budgeting, rebudgeting, reporting processes and formats need to be reconsidered and supported by the development of new competencies. Governments will need to put stronger emphasis on the anticipatory and coping roles of budgeting to reduce public organizations' exposure to shocks and support governmental resilience. The involvement of citizens has proven critical to face the pandemic and will become increasingly relevant due to the financial impacts of COVID-19 on future public service provision. Greater attention to the risks of increased corruption is also needed.Originality/valueDrawing lessons from one of the countries most hit by COVID-19, the paper offers a viewpoint on a timely topic of international relevance by looking in an integrated way at interrelated topics such as budgeting, rebudgeting, reporting, financial resilience, coproduction and corruption.
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Gesso, Carla Del. "Gender Budgeting Implementation in Italian Regional Governments: Institutional Behavior for Gender Equality and Women’s Empowerment." International Business Research 12, no. 12 (November 28, 2019): 110. http://dx.doi.org/10.5539/ibr.v12n12p110.

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Gender budgeting has great potential to promote the United Nations 2030 Agenda concerning gender equality and women’s empowerment. This article shares some reflections on the need to implement and institutionalize gender budgeting at the regional level, both by embedding gender issues into the overall regional government budgetary process and by promoting gender equality disclosures. An empirical insight into the institutional behavior of Italian regional governments is provided. The study seeks to understand how the gender perspective is integrated into the governmental strategy that informs the entire budgetary cycle of Italian regional governments, by performing a thematic analysis of the key regional planning documents. The local promotion of gender budgeting implementation through institutional norms and the practice of gender performance reporting in Italian regional governments are also addressed. The results highlight that although there are differing degrees of commitment to gender equality and women’s advancement within the regions, the gender perspective is quite homogeneously integrated into the governmental strategy. Four gendered transversal thematic priorities are identified: the encouragement of women’s employment, the promotion of equal gender opportunities, the enhancement of social inclusion, and the combatting of gender-based violence. Furthermore, although nine regional laws establish gender performance reporting, additional reporting tools integrating non-financial information on gender issues are included solely in a small part of the regional government performance reporting systems. A greater organizational and cultural commitment to the institutionalization of the gender budgeting idea is needed in order to allow stakeholders to appreciate the government’s value outcomes in all their dimensions, including the gender-related social dimension.
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Misra, Fauzan. "BUDGET RATCHETING IN GOVERNMENTAL BUDGETING: AN EMPIRICAL INVESTIGATION." Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 6, no. 1 (June 28, 2020): 73. http://dx.doi.org/10.28986/jtaken.v6i1.400.

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Previous literature has documented various aspects of behavior in the budgeting process. Behavioral problems that are often discussed include budgetary slack and opportunistic behavior that occur due to information asymmetry. However, there is little attention to behavioral problems in previous studies called ratcheting behavior. This study investigates such behavior in a governmental budgeting setting. Besides, this study extends by testing ratchet behavior when local government adopts a well-known budget control mechanism, called analysis on standardized expenditure. To accomplish this purpose, study participants role-played as the budget preparer on a government budgeting task. The experiment used a web-based instrument that involved 51 participants. Results showed that budget preparer engaged in a ratchet behavior when setting their budget. Furthermore, budget ratcheting did not occur when preparer using an analysis of standardized expenditure. However, this situation only remains for one year. In the next year, preparer engaged in a ratchet behavior, at a lower intention. These findings underscore the importance of analysis of standardized expenditure in a government budgeting process environment. As a practical contribution, these findings suggest that using and monitoring for the adoption of analysis on standardized expenditure should be maintained continuously.
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Marquette, R. Penny, and Richard K. Fleischman. "GOVERNMENT/BUSINESS SYNERGY: EARLY AMERICAN INNOVATIONS IN BUDGETING AND COST ACCOUNTING." Accounting Historians Journal 19, no. 2 (December 1, 1992): 123–45. http://dx.doi.org/10.2308/0148-4184.19.2.123.

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This paper examines certain interactions between American government and business which resulted in important innovations in the areas of budgeting and cost accounting early in the twentieth century. The evidence suggests that budgeting methods were initially developed by municipal reformers of the Progressive era and were subsequently adapted by business for planning and control purposes. In like fashion, standard costing and variance analysis were significant cost accounting techniques born to an industrial environment which came to contribute markedly to a continuing improvement of governmental budgeting procedures.
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Gamayuni, Rindu Rika, and Elia Agusta. "E-Planning and E-Budgeting Implementation: A Qualitative Study in Lampung Province." International Journal of Economics, Business, and Entrepreneurship 2, no. 2 (December 23, 2019): 105–22. http://dx.doi.org/10.23960/ijebe.v2i2.54.

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This is a qualitative research aimed to observe the implementation of e-planning and e-budgeting in Lampung Province through an empirical study that investigates readiness of using technology in governmental activity. This study based on interview collected from a total of 12 local government officials that located in Bandar Lampung, Metro, Pringsewu, Pesawaran, and Lampung Selatan using Nvivo 12 as analysis tool. The findings show Lampung Province is ready to implement e-planning and e-budgeting, e-planning and e-budgeting in Lampung Province have been implemented for more than 10 years, improvement in education, human resources, and fund are necessary, then good corporate governance principles and society participation performs better during the implementation. This research is limited to six locations in Lampung Province only, the timeline of the observation does not significantly cover the whole process of e-planning and e-budgeting, and solely focus on e-planning and e-budgeting, does not observe the whole types of e-government just like e-procurement, e-audit, e-catalog, e-payment, e-controlling, and e-health.
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Stamati, Teta, and Athanasios Karantjias. "Inter-Sector Practices Reform for e-Government Integration Efficacy." Journal of Cases on Information Technology 13, no. 3 (July 2011): 62–83. http://dx.doi.org/10.4018/jcit.2011070104.

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Electronic services have become a critical force in service oriented economies introducing new paradigms like connected governance, ubiquitous and ambient public services, knowledge-based administration, and participatory budgeting. The success of e-Government integration requires the modernization of current governmental processes and services under three different perspectives, namely governmental business processes reengineering, legal framework reformation and technical solution effectiveness. The study proposes a knowledge guide for approaching, analyzing and defining government-wide architectural practices when building large scale enterprise governmental frameworks. A set of fundamental design and implementation principles are specified for increasing government organizations’ agility and ensuring that end-users perceive the quality of the provided services.
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Asyikin, Jumirin. "PENGARUH DESENTRALISASI TERHADAP HUBUNGAN ANTARA PARTISIPASI DALAM PENYUSUNAN ANGGARAN DAN KINERJA DINAS (Studi Kasus Pada Pemerintahan Kota Banjarbaru)." EKUITAS (Jurnal Ekonomi dan Keuangan) 9, no. 4 (January 1, 2007): 464. http://dx.doi.org/10.24034/j25485024.y2005.v9.i4.2389.

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UU Number 22 and 25, 1999 about local government and financial balancing between central and local government, concerning about, the rule of decentralization and autonomy in making local budget for revenues and expenditure. Budgeting process is considered very important and concerned many different parties. Not only top managers but olso lower and middle manager play a vital role in making and evaluating some alternatives plan of the budgetr objectives. Budgeting always been used as the indicator of manager’s performance (Kren, 1992). Miah and Mia (1996), stated the empowerment and responsibility given from top to lower management level will biring about more cosequnecies of responsibility from lower manager toward the implementation of the decision that has been made.This research analysis the interaction and decentralization and the influence of participation in budgeting abd decentralization toward the performance of Dinas Pemerintah Kota Banjarbaru. The sample taken for this research is Dinas Pemerintah Kota Banjarbaru .Analysis unit used in this research are the chairman of government officer (kepala bagian), the chairman of division officer (kepala bagian) and the charmain of field officer (kepala bidang). From 56 questionaires that that have been sent, there 47 respondents have fullfillied, buat only 42 questionaires that are accepted and considered reliable to be analyzed in this research.Using simple in this research emprically this research result shows that participation in budgeting and decentralization signicantly influence the partisipation in budgeting and decentralization positive interaction between them. Meanwhile using multiple regression, empirically the research result shows that budgeting and decentralization variables all together signicantly do not influence the performance of the governmental bureaus (Dinas Pemerintah Kota Banjarmasin).
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Asyikin, Jumirin. "PENGARUH DESENTRALISASI TERHADAP HUBUNGAN ANTARA PARTISIPASI DALAM PENYUSUNAN ANGGARAN DAN KINERJA DINAS (Studi Kasus Pada Pemerintahan Kota Banjarbaru)." EKUITAS (Jurnal Ekonomi dan Keuangan) 9, no. 4 (September 17, 2018): 464–89. http://dx.doi.org/10.24034/j25485024.y2005.v9.i4.307.

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UU Number 22 and 25, 1999 about local government and financial balancing between central and local government, concerning about, the rule of decentralization and autonomy in making local budget for revenues and expenditure. Budgeting process is considered very important and concerned many different parties. Not only top managers but olso lower and middle manager play a vital role in making and evaluating some alternatives plan of the budgetr objectives. Budgeting always been used as the indicator of manager’s performance (Kren, 1992). Miah and Mia (1996), stated the empowerment and responsibility given from top to lower management level will biring about more cosequnecies of responsibility from lower manager toward the implementation of the decision that has been made. This research analysis the interaction and decentralization and the influence of participation in budgeting abd decentralization toward the performance of Dinas Pemerintah Kota Banjarbaru. The sample taken for this research is Dinas Pemerintah Kota Banjarbaru .Analysis unit used in this research are the chairman of government officer (kepala bagian), the chairman of division officer (kepala bagian) and the charmain of field officer (kepala bidang). From 56 questionaires that that have been sent, there 47 respondents have fullfillied, buat only 42 questionaires that are accepted and considered reliable to be analyzed in this research.Using simple in this research emprically this research result shows that participation in budgeting and decentralization signicantly influence the partisipation in budgeting and decentralization positive interaction between them. Meanwhile using multiple regression, empirically the research result shows that budgeting and decentralization variables all together signicantly do not influence the performance of the governmental bureaus (Dinas Pemerintah Kota Banjarmasin).
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Mashayekhi, Bita, Seyed Mostafa SeyedHosseini, and Navid Attaran. "Feasibility Study of Designing and Implementing Performance Budgeting in the Iranian Public Universities and Academic Institutions: The Case of the Sharif University of Thechnology." INTERNATIONAL JOURNAL OF MANAGEMENT & INFORMATION TECHNOLOGY 5, no. 3 (September 15, 2013): 229–35. http://dx.doi.org/10.24297/ijmit.v5i3.3822.

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The role of budgeting in governmental universities is vital since it affects youth generation. According to recent article passed by education ministry of Iran fundamental changes in universities management is required. In this study Sharif University of Thechnology has been chosen as a case study, obstacles in are identified and relatively a solution is proposed. The result indicates the necessity of implementing performance budgeting in this university.
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Dissertations / Theses on the topic "Governmental Budgeting"

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Zhao, Xin. "Governmental Capital Management:The Case of New York State." University of Akron / OhioLINK, 2011. http://rave.ohiolink.edu/etdc/view?acc_num=akron1294443209.

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Albert-Roulhac, Catherine. "The Europeanisation of national budgeting in the United Kingdom and France : a study of governmental processes." Thesis, London School of Economics and Political Science (University of London), 1999. http://etheses.lse.ac.uk/2623/.

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European Union membership affects budgetary practices in Britain and France much more than the conventional literature acknowledges. Budgetary Europeanisation, defined as the process of adaptation of budgetary processes to EU pressures, involves not merely the compliance of budgetary aggregates to EU guidelines but mainly changes in bureaucratic practices, methods and strategies. Budgetary institutions have become hybrid because of the growing entanglement of national and EU budgetary procedures; therefore the conventional national approach to budgeting is outdated. The impact on budgeting is greater on spending than on taxing because unanimous voting safeguards national governments' sovereignty on taxation. The thesis isolates various pressures which contribute to budgetary Europeanisation (competition, substitution, regulation, lobbying and demand by Member States). It explains strategic differences between Britain and France. The Euro-PES mechanism and the Fontainebleau agreement in the UK explain the non-maximisation strategy of British administration, which contrasts to the French, based on the "principe de constance" and sectoral rates-of-return. The thesis compares the processes of adaptation of bureaucratic mechanisms to the consequences of EU membership in different policy domains (Agriculture, Transport and Health). It concludes that the degree of adaptation of EU pressures is higher when national bureaucrats often interact with international actors because they are better able to influence decisions at EU level (a major difference between Transport and Health). It confirms the link between budgetary Europeanisation and the amount of EU finance in departments' budgets, but it shows that this link is a secondary explanation of differences in degrees of Europeanisation. Finally, the thesis shows how EU programmes promoted shifts in national decision-making, with greater effect on the processes of decision-making than on the substance of policy. This analysis suggests that national administrations retain a large margin of manoeuvre both in policy-making and in finance, and through their participation in the EU budgetary process.
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Wildschut, Lauren Patricia. "Theory-based evaluation, logic modelling and the experience of SA non-governmental organisations." Thesis, Stellenbosch : Stellenbosch University, 2014. http://hdl.handle.net/10019.1/86604.

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Thesis (PhD)--Stellenbosch University, 2014.
ENGLISH ABSTRACT: This study examined the origins and development of theory-based evaluation (TBE) and the logic models associated with this approach. This was done in order to better understand the roots and evolution of these models which are currently used by donor agencies both nationally and internationally. It was found that logic models, which are used for both project management and evaluation, had their origins in a range of domains including management, education and curriculum design from as early as 1909. Early evaluators from the education, training and health sectors as well as contextual factors such as the professionalization of evaluation and an ever- increasing demand for accountability contributed significantly to the development of both TBE and its associated models. A systematic review of a large sample of logic models and logical frameworks was conducted in order to bring some order and clarity to the plethora of models facing stakeholders in the field of evaluation. It was discovered that four key types of logic models and two key types of logframes face developers and users of models but that the "branding" of donors of their particular demand for accountability, obscures this fact. In order to understand the experience of South African Non-Governmental Organisations when engaging with donors and their demands for accountability a survey was carried out of those organisations which were utilising a specialised form of planning tool. The findings of this study show that South African donors, like their international counterparts, mainly use the models associated with TBE to obtain standardised and focused evidence of results from projects albeit with a distinct scepticism about the actual necessity of some of the donor requirements. Most Non-Governmental Organisations view the donor requirements, such as the logic model and logical framework, as necessary in the funding relationship despite indicating that they find the models inflexible. The study not only makes a contribution to an under-researched area in programme evaluation, it also provides insights into an under-researched area of the South African Non-Governmental sector.
AFRIKAANSE OPSOMMING: Die doel van die studie was om 'n in-diepte begrip van die ontwikkeling van logika modelle ("logic models") en logika raamwerke ("logical framework") te ontwikkel ten einde die ervarings van Suid-Afrikaans nie-regeringsorganisasies met donateurs beter te begryp. In besonder was die doel om vas te stel hoe sodanige organisasies die vereistes rondom projekbeplanning, monitering, evaluasie en rapportering ervaar. Die studie het gevind dat die oorspronge van hierdie modelle, wat beide vir projekbestuur en evaluasie gebruik word, te vinde is in verskeie areas insluit bestuur, opvoedkunde and kurrikulumontwerp. Die eerste generasie evalueerders in opvoedkunde, opleiding en gesondheid sowel as kontekstuele faktore soos die professionalisering van evaluasie en die immer-toenemende vereistes van rekenpligtigheid het alles beduidend bygedra tot die ontwikkeling van logika modelle. 'n Sistematiese oorsig en ontleding van 'n beduidende steekproef van logika modelle en raamwerke is uitgevoer ten einde meer helderheid en sistematiek te kry in 'n domein waar daar uiteenlopende benaderings en modelle is. Daar is gevind dat vier sleuteltipes logika modelle en twee sleuteltipes logika raamwerke deur die meeste organisasies gebruik word maar dat verskillende befondsingsagentskappe en organisasies hul eie betekenis en inhoud aan hul logika modelle gee. Ten einde die ervarings van Suid-Afrikaanse nie-regerings organisasies te begryp is 'n opname uitgestuur aan alle organisasies wat hierdie raamwerke gebruik. Die resultate van die opname wys dat Suid-Afrikaanse befondsagentskappe, soos hulle internasionele vennote, veral modelle gebruik wat geasosieer is met teorie-gebaseerde evaluasie ten einde gestandaardiseerde en gefokusde getuienis van projektesultate te genereer. Die meerderheid Suid-Afrikaanse nie-regeringsorganisasies aanvaar die vereistes van donateurs alhoewel hierdie "aanvaarding" gepaardgaan met 'n duidelike skeptisisme oor die absolute noodsaaklikheid van somige van hierdie vereistes. Die meerderheid organisasies beskou donateur vereistes, veral wat betref die logika model en die logika raamwerk, as noodsaaklik binne die konteks van die befondsingsverhouding ten spyte van persepsies dat sodanige modelle some uiters rigied kan wees. Die studies maak 'n bydrae, nie alleen in area in programevaluasie waar daar weinig navorsing is nie, maar dit bied ook insig in die gedrag en persepsies van die Suid-Afrikaanse nie-regeringsektor wat programevaluasie praktyke betref.
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Matanga, Sive. "Determining budgeting skills of government social grant holders." Thesis, Nelson Mandela Metropolitan University, 2016. http://hdl.handle.net/10948/18454.

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The lack of budgeting skills in Government Social Grant recipients has significantly added to an inability in many of the grant recipients to address the existing poverty in their households. This situation has been exacerbated due to exploitation of social grant recipients by illegal money lenders charging excessively high interest rates trapping grant recipients in a vicious cycle of perpetuating debt. In remote rural areas poverty and lack of literacy and numeracy skills go hand in hand. Psycho-social and economic factors play a role in grant recipients’ poor budgeting and financial decision making skills, contributing to them falling into debt in the first place. Aggravating the situation is legislation that limits access to financial resources of those without employment, rendering illegal money lenders the financial entity providing finance by default. The research was conducted in a poor rural area around Tarkastad, Eastern Cape and sought to identify challenges caused by, amongst others, the lack of decent education, poverty and poor budgeting skills, all negatively influencing different social grant holders. Analysis of data from this qualitative study took place by means of a thematic classification against the background of a critical theoretical framework. The researcher believes that this study shed light on issues surrounding exploitation by illegal, unregistered money lenders and that the suggested recommendations, if implemented, may bring about a change in lending patterns and saving behaviour of communities in remote areas.
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Cho, Incheul. "The impact of Korean performance budgeting on budgetary programmes." Thesis, University of Birmingham, 2010. http://etheses.bham.ac.uk//id/eprint/988/.

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This study examines the impact of the Korean system of performance budgeting on government spending programmes. It sets out to examine the associations between a programme’s future budget and its past performance and also the impact of performance budgeting on managerial practices. Much of the study uses quantitative techniques – particularly regression analysis and analysis of variance (ANOVA). Regression analysis is used to examine the links between budget decisions and performance, by analysing the impact on budget changes of SABP (Self-Assessment of Budgetary Programmes) scores (or grades) of programmes which the SABP assessed from 2005 to 2007. Secondly, ANOVA is used to examine changes in seven managerial practices: goal clarity, goal difficulty, budget adequacy, budget flexibility, budget participation, procedure formalization, and support from higher management, using perceptual data of 807 administrators in the Korean central government. This thesis found evidence of two main effects of Korean performance budgeting on government operations. Firstly, budget decisions have a statistically significant correlation with the performance of programmes or SABP scores (or grades). Secondly, Korean performance budgeting tends to initiate changes in programme-managerial practices within spending organizations, and to improve programme performance.
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Gilman, Hollie Russon. "The Participatory Turn: Participatory Budgeting Comes to America." Thesis, Harvard University, 2012. http://dissertations.umi.com/gsas.harvard:10746.

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Participatory Budgeting (PB) has expanded to over 1,500 municipalities worldwide since its inception in Porto Alege, Brazil in 1989 by the leftist Partido dos Trabalhadores (Workers’ Party). While PB has been adopted throughout the world, it has yet to take hold in the United States. This dissertation examines the introduction of PB to the United States with the first project in Chicago in 2009, and proceeds with an in-depth case study of the largest implementation of PB in the United States: Participatory Budgeting in New York City. I assess the outputs of PB in the United States including deliberations, governance, and participation. I argue that PB produces better outcomes than the status quo budget process in New York City, while also transforming how those who participate understand themselves as citizens, constituents, Council members, civil society leaders and community stakeholders. However, there are serious challenges to participation, including high costs of engagement, process exhaustion, and perils of scalability. I devise a framework for assessment called “citizenly politics,” focusing on: 1) designing participation 2) deliberation 3) participation and 4) potential for institutionalization. I argue that while the material results PB produces are relatively modest, including more innovative projects, PB delivers more substantial non-material or existential results. Existential citizenly rewards include: greater civic knowledge, strengthened relationships with elected officials, and greater community inclusion. Overall, PB provides a viable and informative democratic innovation for strengthening civic engagement within the United States that can be streamlined and adopted to scale.
Government
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Parkins, Stacie-Jo N. Bowling Cynthia Jones. "Budgeting in times of fiscal stress explaining strategies for reducing agency expenditures /." Auburn, Ala., 2008. http://hdl.handle.net/10415/1495.

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Yazici, Aydemir Nisa. "Performance-Based Budgeting: A Case Study about the Effects of Performance Measures on the Agency Budgeting Process in West Virginia State Government." Ohio University / OhioLINK, 2010. http://rave.ohiolink.edu/etdc/view?acc_num=ohiou1276836612.

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Austin, Eric S. "Effects of partisanship on the municipal budgeting process." Honors in the Major Thesis, University of Central Florida, 2010. http://digital.library.ucf.edu/cdm/ref/collection/ETH/id/1350.

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This item is only available in print in the UCF Libraries. If this is your Honors Thesis, you can help us make it available online for use by researchers around the world by following the instructions on the distribution consent form at http://library.ucf.edu/Systems/DigitalInitiatives/DigitalCollections/InternetDistributionConsentAgreementForm.pdf You may also contact the project coordinator, Kerri Bottorff, at kerri.bottorff@ucf.edu for more information.
Bachelors
Sciences
Political Science
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Pendlebury, M. W. "An investigation into the role and nature of management accounting in local government in England and Wales." Thesis, Cardiff University, 1985. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.379421.

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Books on the topic "Governmental Budgeting"

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Grisez, Kweit Mary, and Kweit Robert W, eds. Public budgeting: Politics, institutions, and processes. White Plains, N.Y: Longman Publishers, USA, 1995.

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Office, United States Government Accountability. Performance budgeting: States' experiences can inform federal efforts : report to the Chariman, Subcommittee on Oversight of Government Management, the Federal Workforce, and the District of Columbia, Committee on Homeland Security and Governmental Affairs, U.S. Senate. Washington, D.C: GAO, 2005.

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author, Hodges Ron 1953, ed. Public sector accounting and budgeting for non-specialists. ew York, NY: Palgrave Macmillan Education, 2015.

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Office, General Accounting. Performance budgeting: Initial experiences under the Results Act in linking plans with budgets : report to the Chairman, Committee on Governmental Affairs, U.S. Senate. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 1999.

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United States. Congress. Senate. Committee on Homeland Security and Governmental Affairs. Subcommittee on Federal Financial Management, Government Information, and International Security. Accountability and results in federal budgeting: Hearing before the Federal Financial Management, Government Information, and International Security Subcommittee of the Committee on Homeland Security and Governmental Affairs, United States Senate, One Hundred Ninth Congress, first session, June 14, 2005. Washington: U.S. G.P.O., 2006.

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White, Joseph. The deficit and the public interest: The search for responsible budgeting in the 1980s. Berkeley: University of California Press, 1989.

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Autopilot budgeting: Will Congress ever respond to government performance data? : hearing before the Federal Financial Management, Government Information, and International Security Subcommittee of the Committee on Homeland Security and Governmental Affairs, United States Senate, One Hundred Ninth Congress, second session, June 13, 2006. Washington: U.S. G.P.O., 2007.

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S. 261--Biennial Budgeting and Appropriations Act: Hearing before the Committee on Governmental Affairs, United States Senate, One Hundred Fifth Congress, first session, April 23, 1997. Washington: U.S. G.P.O., 1997.

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United States. Congress. Senate. Committee on Governmental Affairs. S. 261--Biennial Budgeting and Appropriations Act: Hearing before the Committee on Governmental Affairs, United States Senate, One Hundred Fifth Congress, first session, April 23, 1997. Washington: U.S. G.P.O., 1997.

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Affairs, United States Congress Senate Committee on Governmental. S. 261--Biennial Budgeting and Appropriations Act: Hearing before the Committee on Governmental Affairs, United States Senate, One Hundred Fifth Congress, first session, April 23, 1997. Washington: U.S. G.P.O., 1997.

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Book chapters on the topic "Governmental Budgeting"

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Marková, Hana, Martin Kopecký, and Radovan Suchánek. "The Process of Budgeting and Issues of Indebtedness in the Czech Republic." In Fiscal Rules - Limits on Governmental Deficits and Debt, 85–100. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-41205-4_4.

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Zielniewicz, Agata. "The Swiss “Success Story” of Sustainable Public Finance: Debt Restrictions and Budgeting Processes in the Swiss Confederation." In Fiscal Rules - Limits on Governmental Deficits and Debt, 267–97. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-41205-4_10.

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Timoshenko, Konstantin, and Igor Khodachek. "Innovation and Tradition in Public Administration Reform: Case of Russian Central Governmental Budgeting." In Global Encyclopedia of Public Administration, Public Policy, and Governance, 3264–69. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-20928-9_3409.

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Timoshenko, Konstantin, and Igor Khodachek. "Innovation and Tradition in Public Administration Reform: Case of Russian Central Governmental Budgeting." In Global Encyclopedia of Public Administration, Public Policy, and Governance, 1–6. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-31816-5_3409-1.

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Emy, Hugh V., and Owen E. Hughes. "Government Budgeting." In Australian Politics: Realities in Conflict, 477–99. London: Macmillan Education UK, 1991. http://dx.doi.org/10.1007/978-1-349-15146-2_14.

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Musell, R. Mark, and Ryan Yeung. "Performance in Budgeting." In Understanding Government Budgets, 104–16. Second Edition. | New York, NY : Routledge, 2019. | Revised edition of Understanding government budgets, 2009.: Routledge, 2019. http://dx.doi.org/10.4324/9781315474854-10.

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Musell, R. Mark, and Ryan Yeung. "Budgeting in Nonprofits." In Understanding Government Budgets, 117–32. Second Edition. | New York, NY : Routledge, 2019. | Revised edition of Understanding government budgets, 2009.: Routledge, 2019. http://dx.doi.org/10.4324/9781315474854-11.

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Lu, Elaine Yi, and Katherine Willoughby. "One Mission Shared by Governments." In Public Performance Budgeting, 1–26. New York, NY ; Abingdon, Oxon : Routledge, 2018.: Routledge, 2018. http://dx.doi.org/10.4324/9781315525730-1.

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Jacobs, Davina F. "Capital Budgeting for Government Entities." In Capital Budgeting Valuation, 403–20. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2013. http://dx.doi.org/10.1002/9781118258422.ch21.

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Talukdar, Mohammad Rafiqul Islam. "Local Government Budgeting in Bangladesh." In Global Encyclopedia of Public Administration, Public Policy, and Governance, 1–7. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-319-31816-5_3730-1.

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Conference papers on the topic "Governmental Budgeting"

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Omar, Amizan, Uthayasankar Sivarajah, and Vishanth Weerakkody. "Participatory budgeting." In dg.o '18: 19th Annual International Conference on Digital Government Research. New York, NY, USA: ACM, 2018. http://dx.doi.org/10.1145/3209281.3209387.

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Kurniawan, Badrudin, Muhammad Farid Ma’ruf, Deby Febriyan Eprilianto, and Eva Hany Fanida. "Green Budgeting Policy of Gresik Regency Government." In 3rd International Conference on Social Sciences (ICSS 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/assehr.k.201014.068.

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Zepic, Robert, Marcus Dapp, and Helmut Krcmar. "Participatory Budgeting without Participants: Identifying Barriers on Accessibility and Usage of German Participatory Budgeting." In 2017 Conference for E-Democracy and Open Government (CeDEM). IEEE, 2017. http://dx.doi.org/10.1109/cedem.2017.24.

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Yehorycheva, Svitlana, and Tetiana Hudz. "Modernization of the mechanism for financing rural development in Ukraine." In 21st International Scientific Conference "Economic Science for Rural Development 2020". Latvia University of Life Sciences and Technologies. Faculty of Economics and Social Development, 2020. http://dx.doi.org/10.22616/esrd.2020.53.009.

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Rural areas occupy the major part of the territory of Ukraine, but they are characterized by low levels of socio-economic development, limitations in the amount and quality of public services, negative demographic trends. The aim of the article is to systematize modern means of financing rural development in Ukraine and to identify problems of their application by local governments. The authors proposed to improve the mechanism for financing rural development by active use its budgetary, credit and investment instruments. The prevalence of budgetary funding, whose limitation constrained rural development, was proven. Modern approaches to financing rural development were stated based on broadening community involvement in local budgeting, as well as in attracting investment resources. It has been found out that government subventions are the most powerful support instrument for rural development in the spheres of infrastructure, education, health care etc. The possibilities of financing rural development through the development budgets under financial decentralization have been investigated. It was noted that the use of participatory budgeting and other forms of project finance most clearly demonstrated real democratic transformations in local finance in Ukraine. The proposals for the use of PPP agreements, crowdfunding, and international funds’ grant programs for financing rural development were provided.
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Gaspar, Abeid Francis. "BUDGETING AND GOVERNANCE IN TANZANIAN LOCAL GOVERNMENT AUTHORITIES." In 31st International Academic Conference, London. International Institute of Social and Economic Sciences, 2017. http://dx.doi.org/10.20472/iac.2017.031.019.

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Susanti, Nora, Vivina Eprillison, and Jolianis Jolianis. "Budgeting Participation and Managerial Performance of Government Apparatus." In Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/piceeba2-18.2019.10.

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Paulin, Alois. "The Quantum Budget vs. Participatory Budgeting." In dg.o 2019: 20th Annual International Conference on Digital Government Research. New York, NY, USA: ACM, 2019. http://dx.doi.org/10.1145/3325112.3329880.

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Hapsari, Nesti, and Dian Hakip Nurdiansyah. "Influence of Participation Budgeting to Performance of Local Government." In 2016 Global Conference on Business, Management and Entrepreneurship. Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/gcbme-16.2016.53.

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"Citizenship Knowledge Acquisition in Local Governments: The Participatory Budgeting Process." In 20th European Conference on Knowledge Management. ACPI, 2019. http://dx.doi.org/10.34190/km.19.138.

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Cantador, Iván, and María E. Cortés-Cediel. "Towards increasing citizen engagement in participatory budgeting digital tools." In dg.o '18: 19th Annual International Conference on Digital Government Research. New York, NY, USA: ACM, 2018. http://dx.doi.org/10.1145/3209281.3209389.

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Reports on the topic "Governmental Budgeting"

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Clark, Benjamin. How Will Autonomous Vehicles Change Local Government Budgeting and Finance? Case Studies of On-Street Parking, Curb Management, and Solid Waste Collection. Transportation Research and Education Center (TREC), 2019. http://dx.doi.org/10.15760/trec.217.

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Demaestri, Edgardo C., Cynthia Moskovits, and Jimena Chiara. Management of Fiscal and Financial Risks Generated by PPPs: Conceptual Issues and Country Experiences. Inter-American Development Bank, December 2018. http://dx.doi.org/10.18235/0001470.

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This paper discusses the main issues concerning sovereign fiscal and financial risks from public–private partnerships (PPPs) with a focus on contingent liabilities (CLs). It is based on the presentations and discussions that took place during the XI Annual Meeting of the Group of Latin American and the Caribbean Debt Management Specialists (LAC Debt Group), held in Barbados in August 2015. The main issues discussed include PPP risks assessment, institutional framework for PPP risk management, and accounting and reporting of CLs generated by PPPs. Six country cases (Chile, Colombia, Costa Rica, Honduras, Suriname, and Turkey) are presented to illustrate experiences with different degrees of development regarding the management of risks and CLs related to PPPs. The document concludes that PPP risk management should encompass the whole lifecycle of a PPP project, risks need to be identified and CLs must be estimated and monitored, and the institutional capacity of governments to evaluate and manage PPP risks plays a central role in the successful development of PPP contracts. Although institutional capacities in this regard have improved in recent years, estimations of CLs involved in PPPs are not regularly performed, and there is still room for improvement on the assessment, measurement, registration, budgeting, and reporting of risks and CLs related to PPPs.
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Candrilli, Sean D., and Samantha Kurosky. The Response to and Cost of Meningococcal Disease Outbreaks in University Campus Settings: A Case Study in Oregon, United States. RTI Press, October 2019. http://dx.doi.org/10.3768/rtipress.2019.rr.0034.1910.

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Invasive meningococcal disease (IMD) is a contagious bacterial infection that can occur sporadically in healthy individuals. Symptoms are typically similar to other common diseases, which can result in delayed diagnosis and treatment until patients are critically ill. In the United States, IMD outbreaks are rare and unpredictable. During an outbreak, rapidly marshalling the personnel and monetary resources to respond is paramount to controlling disease spread. If a community lacks necessary resources for a quick and efficient outbreak response, the resulting economic cost can be overwhelming. We developed a conceptual framework of activities implemented by universities, health departments, and community partners when responding to university-based IMD outbreaks. Next, cost data collected from public sources and interviews were applied to the conceptual framework to estimate the economic cost, both direct and indirect, of a university-based IMD outbreak. We used data from two recent university outbreaks in Oregon as case studies. Findings indicate a university-based IMD outbreak response relies on coordination between health care providers/insurers, university staff, media, government, and volunteers, along with many other community members. The estimated economic cost was $12.3 million, inclusive of the cost of vaccines ($7.35 million). Much of the total cost was attributable to wrongful death and indirect costs (e.g., productivity loss resulting from death). Understanding the breadth of activities and the economic cost of such a response may inform budgeting for future outbreak preparedness and development of alternative strategies to prevent and/or control IMD.
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