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Bibliographies thématiques / Budget accountability / Thèses

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Thèses sur le sujet « Budget accountability »

Auteur : Grafiati

Publié le 7 juin 2025

Mis à jour le 2 août 2025

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1

Hopkins, Jamie D., and Matthew A. McNealy. "Budget accountability in the Department of Defense." Monterey, California. Naval Postgraduate School, 2005. http://hdl.handle.net/10945/9982.

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MBA Professional Report<br>This analysis of budget accountability in the Department of Defense describes existing budgeting efforts and the application of performance measures for improving both effectiveness and efficiency in budget development and execution. This report first defines performance budgeting and how it applies to the Department of Defense, followed by an overview of initiatives and policies that govern the budget process. An overview of the Navy's actions towards CFO compliancy will also be given to see how effectively it is administering funding. Finally, through this analysis

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Pardinas, Juan E. "Decentralisation and budget accountability in the twilight of Mexican presidentialism." Thesis, London School of Economics and Political Science (University of London), 2009. http://etheses.lse.ac.uk/3015/.

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This dissertation is an attempt to understand how Mexico's democratisation process transformed budget accountability and the relationship between the federal, state and municipal governments. With the decline of presidentialism, two major changes occurred: the federal Congress became a more powerful regulator of public expenditure; and a large share of the budget was decentralised to subnational governments. The research objective is to produce an empirical analysis of how it came about that the president lost control over a major share of discretionary budgetary spending while state and munic

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3

Miso, Fundiswa Thelma. "The role of council committees in promoting financial accountability: A case study of Stellenbosch municipality." Thesis, University of the Western Cape, 2011. http://etd.uwc.ac.za/index.php?module=etd&action=viewtitle&id=gen8Srv25Nme4_4038_1363691629.

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<p>Municipal councils are vested with the legal authority to promote financial accountability in their respective municipalities. To accomplish this responsibility, municipal council establishes committees to enable a structured and coordinated mechanism through which it can promote financial accountability effectively. However and despite the available legal and institutional mechanisms established to enable council committees to promote financial accountability, the lack of effective financial accountability in municipalities has persisted. This study focused on the role of council committee

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4

Khaile, Samuel Thabo. "Municipal budget oversight by multiple principals: A case study of the Western Cape province." University of the Western Cape, 2018. http://hdl.handle.net/11394/6806.

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Philosophiae Doctor - PhD<br>The transformation of local government in South Africa has established a complex model of multiple principals exercising municipal budget oversight on municipal managers. However, earlier research has not sufficiently focused on the phenomenon of the multiplicity of principals and its wider institutional architecture, relationship dynamics and effects in order to understand the institutional constellations of oversight principals, their behaviour and their interactions on the municipal budget process. Particularly, an empirical exploration focusing on understanding

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Benninger, Thomas. "Increased Funds for Development Cooperation Budget Support and Aid Effectiveness : Potentials of and Limits to &u8220Mutual Accountability&u8221 /." St. Gallen, 2007. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/01648575003/$FILE/01648575003.pdf.

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Khumalo, Mildred Tariro. "An investigation of the efficacy of the Office of the Auditor-General in ensuring public financial accountability in the Gauteng Province." Thesis, University of Fort Hare, 2007. http://hdl.handle.net/10353/283.

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Increasing accountability is a key element in a wide variety of governance reforms, from national level, public sector restructuring, to anti corruption campaigns and to centralise service delivery at local levels. (Van Wyk, 2002:311). Financial accountability has a major effect on performance issues, and these two combined have implications on democratic accountability. It is obviously a fact that when public officials become accountable, this will have a positive effect on service delivery. The introduction of the Public Finance Management Act (PFMA) 1999 (Act 1 of 1999) as amended by Act 29

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7

Shojaei-, Arani Saïd. "L'efficacité du contrôle parlementaire du budget exécuté en France sous la Cinquième République." Thesis, Aix-Marseille, 2013. http://www.theses.fr/2013AIXM1054.

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Le fondement théorique du contrôle parlementaire du budget exécuté a été prévu par la DDHC de 1789. Cependant, c’est sous la Restauration que son application fut devint possible. Ainsi, l’utilité et l’efficacité du contrôle parlementaire du budget exécuté résidèrent dans l’établissement d’un chaînage budgétaire qui avait pour finalité, non seulement la clôture d’un exercice budgétaire dans un délai assez court mais aussi de perfectionner la prévision des budgets ultérieures. Alors que la Restauration était « l’âge d’or » du contrôle parlementaire a posteriori du budget de l’État, la 3e et la 4

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8

Mamphekgo, Kgetjepe Lucas. "The spending of public money in no-fee schools in the Sekhukhune district of Limpopo province." Diss., University of Pretoria, 2011. http://hdl.handle.net/2263/27246.

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The purpose of this research was to investigate how no-fee schools spend public money.It investigated what the schools spend the money and how they do it. The research investigated how decisions of spending are taken by all the stakeholders at the schools. The research wanted to find out whether the public money in no-fee schools was wisely spent or not. The literature review found that education funding has been at the centre of political reforms since 1994 to address equality and equity. The introduction of no-fee schools was an attempt to increase accesstowards quality public education thro

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QUAGLIETTI, LUCIA. "Effettività dell'aiuto pubblico allo sviluppo. Un'analisi istituzionale." Doctoral thesis, Università Cattolica del Sacro Cuore, 2010. http://hdl.handle.net/10280/799.

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La ricerca considera il problema dell'effettività dell'aiuto pubblico allo sviluppo secondo una prospettiva istituzionale. Nello specifico,la sostenibilità di accordi cooperativi tra donors and recipients viene considerata con riferimento a modelli istituzionali teorici. Il sistema di incentivi che determina la natura della relazione d'aiuto nel caso del General Budget Support è inoltre considerato con riferimento alla più recente prassi sviluppatasi in Tanzania.<br>The researches considers that issues that are inherently connected with the type of donor-recipient relationship affect the prod

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QUAGLIETTI, LUCIA. "Effettività dell'aiuto pubblico allo sviluppo. Un'analisi istituzionale." Doctoral thesis, Università Cattolica del Sacro Cuore, 2010. http://hdl.handle.net/10280/799.

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La ricerca considera il problema dell'effettività dell'aiuto pubblico allo sviluppo secondo una prospettiva istituzionale. Nello specifico,la sostenibilità di accordi cooperativi tra donors and recipients viene considerata con riferimento a modelli istituzionali teorici. Il sistema di incentivi che determina la natura della relazione d'aiuto nel caso del General Budget Support è inoltre considerato con riferimento alla più recente prassi sviluppatasi in Tanzania.<br>The researches considers that issues that are inherently connected with the type of donor-recipient relationship affect the prod

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11

Jordaan, Johannes Cornelius. "Skoolbegrotings as finansiële bestuursinstrument om effektiewe onderrig en leer in openbare skole te bevorder." Thesis, University of Pretoria, 2011. http://hdl.handle.net/2263/24097.

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AFRIKAANS: Voor 1994 was die skoolhoof aanspreeklik vir die beheer van die finansies van die skool. Met die instelling van die Suid-Afrikaanse Skolewet no. 84 van 1996 het die aanspreeklikheid vir skoolfinansies drasties verander deur die instelling van selfbestuur by skole. Daar bestaan tans groot onduidelikhede by departementele amptenare sowel as by skoolhoofde en skoolbeheerliggaamlede oor wie aanspreeklik vir die finansies van die skool is. Sommige skole se begrotings het sedert 1994 van `n paar honderd duisend rand tot `n paar miljoen rand toegeneem; meer personeel word aangestel wat deu

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12

McKenzie, Daniel. "Accountability and financial oversight reform: the case of the Parliamentary Budget Officer (PBO)." 2012. http://hdl.handle.net/1993/5279.

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The Conservative Government came to power in 2006 on a platform of accountability. One aspect of this platform was the creation of a Parliamentary Budget Officer (PBO). The PBO was intended to contribute to a higher level of accountability in government budgeting. This thesis seeks to explain why the PBO was created, what it does, and contemplates whether the PBO has been able to help Parliamentarians hold the Executive to account. In addition, the thesis questions how the PBO itself is held accountable. Finally the study considers potential changes to the PBO and what might become of t

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13

"Auditing for accountability? Political economy of government auditing and budget oversight in emerging economies." THE JOHNS HOPKINS UNIVERSITY, 2007. http://pqdtopen.proquest.com/#viewpdf?dispub=3262371.

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14

Yu-Fen, Hnog, and 洪玉芬. "A Feasibility Study on the Budget Accountability of VAC Veterans Homes Long Term Care System." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/73809093324219277687.

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碩士<br>國立交通大學<br>管理學院碩士在職專班經營管理組<br>96<br>Facing the reality that veterans living inside the veterans homes are aging, and that, because of the need to satisfy the demand of home care for aging citizens in the senile society, the Ministry of Interior Affairs is pushing a 10-year long term care project, the management policy of veterans home will have to adjust to that of the central governmental policy. However, the related studies on the veterans homes financial mechanism are still in the initial stage. Therefore, this study is aimed to find out, through technical analyses, the feasibility on

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15

Brás, Tamires Cereser. "Quem controla os controladores? A accountability e os orçamentos da União Europeia e de Portugal." Master's thesis, 2018. http://hdl.handle.net/10316/85870.

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Dissertação de Mestrado em Direito apresentada à Faculdade de Direito<br>O estudo da accountability tem um papel fundamental nos dias atuais, merecendo estudo autônomo. O presente estudo tem por objetivo responder à seguinte pergunta: como podemos cidadãos europeus (ou os Governos nacionais?) responsabilizar a União Europeia por suas finanças? Para respondermos a esta pergunta, analisamos primariamente a accountability, as suas dimensões, os diferentes significados e tipos, bem como os mecanismos existentes. Em seguida, analisamos o ciclo do orçamento anual da União Europeia, como as decisões

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Fan, Liang Shin, and 梁薰方. "The Research of the Relationship between Accountability, Moral Judgment and Auditors'' Dysfunctional Behavior under the Pressure of Time Budget." Thesis, 1995. http://ndltd.ncl.edu.tw/handle/17708974042971819335.

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17

Adi, Priyo Hari. "Rent-Seeking Behaviour in Local Government Budget in Indonesia." Thesis, 2018. https://vuir.vu.edu.au/37844/.

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Prior studies on government budget expenditure and its impact on government performance have demonstrated mixed results. Improper or inappropriate budget allocations can lead to opportunistic attempts to utilize these resources; this type of opportunism is known as rent-seeking behaviour. The objective of the study is to examine the determinants of rent-seeking, including such factors as grants from central government, local original revenue, natural resources revenue, population size, political factors and audit of government financial statement. While the majority of existing literature in

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18

Sousa, Zaida Cristina Vieira de. "O que é divulgado da avaliação da conta geral do estado junto do cidadão?" Master's thesis, 2011. http://hdl.handle.net/10071/7182.

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As actuais formas de exercício da cidadania traduzem-se numa partilha de interesses, exigindo mais de quem governa e da Administração Pública que têm de gerir bens escassos de acordo com critérios exigentes que coloquem em primeiro lugar o interesse geral e assegurar a qualidade e a sustentabilidade das finanças públicas. Estas novas formas de relacionamento, entre a sociedade civil e a Administração Pública, exigem maior transparência na gestão pública, com observância do princípio da accountability. Neste contexto, é da maior relevância o controlo independente exercido pela Assembleia da Rep

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19

Mngomezulu, Michael Mziwakhe. "Accountability and transparency in school financial management." Thesis, 2014. http://hdl.handle.net/10210/11537.

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M. Ed. (Educational Management)<br>Accountability and transparency in financial management is the cornerstone to all democratic government policies. All spheres of government should encourage participative collaboration and involvement of all stakeholders. Schools as organs of state are not immune to this call. The aim of this research was to investigate the level of accountability and transparency in school financial management with the ultimate aim of encouraging efficacy in financial school management. Accountability and transparency must be approached with resiliency. The findings are clea

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Moswela, Bernard. "A school development plan : the role of the school head in Botswana." Thesis, 2001. http://hdl.handle.net/10500/17516.

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The study was carried out to investigate the role of the secondary school head in Botswana in respect to four themes, namely: staff development; classroom supervision; school culture building; and conflict management. Basically, school development planning was defined as a strategy that can be employed to improve the teaching and learning processes. This could be achieved by on-going staff development programmes that equip staff with new knowledge and new classroom teaching techniques. Details of strategies that could be used to achieve this were examined and discussed in this thesis.

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21

Wilgenbus, Pamela Nelly Richtje. "Benchmarking of the internal budgetary control system of the Tlokwe City Council / Pamela Nelly Richtje Wilgenbus." Thesis, 2014. http://hdl.handle.net/10394/12228.

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In 2009 Operation Clean Audit was launched with the objective that all municipalities must achieve a clean audit by the 2014 financial year. A clean audit is an audit opinion when the financial statements are unqualified; no adverse findings were identified on compliance with laws and regulations as well as on predetermined objectives. The overall aim of the programme is to clean up the governance of municipalities and to enhance service delivery. In both the public and the private sector internal control is crucial. It is seen as one of the key elements of good governance, it provides assuran

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Lekalakala, Madikela Titus. "Problems experienced by school governing bodies in the execution of their financial management task: a case study." Diss., 2006. http://hdl.handle.net/10500/1751.

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This research focuses on problems encountered by School Governing Bodies (SGBs) in executing their financial task in four schools situated in the Ramotse Area, Hammanskraal, north-east of the city of Tshwane. The research methodology, which was employed, can be described as qualitative, exploratory and descriptive by nature. Data was collected by means of two focus group interviews, one involving the chairpersons of SGBs and the other involving the managers of the same schools. An analysis of the data has revealed a number of financially related problems, which SGBs in the Ramotse Area

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Kihm, Hadyn Lindsey. "Participatory budgeting in Córdoba : a policy approach to strengthening democracy in Latin America." Thesis, 2010. http://hdl.handle.net/2152/ETD-UT-2010-05-1124.

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Participatory budgeting (PB) is a governing mechanism whereby citizens decide how to allocate part of a local budget. It promises greater accountability, efficiency, and citizen participation in the budgetary process with minimal cost and effort. The process is in place in hundreds of cities in Latin America, but what is unclear in the scholarship is what factors and pre-conditions determine its success. This case study of Córdoba, Argentina is useful for analyzing whether a consideration of pre-conditions is useful in predicting success. This study isolates the primary influential factors

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Dibete, Kgabo Johannes. "The role of the school governing bodies in managing finances in no-fee schools in the Maraba circuit of Limpopo Province." Diss., 2015. http://hdl.handle.net/10500/19901.

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Seventeen years after the passing and enactment of the South African Schools Act (SASA), Act 84 of 1996 which regulates the establishment of democratically elected school governing bodies (SGB) and which contains directives on how to organise and manage school funds, SGBs are still struggling to understand their roles and responsibilities. This study is aimed at investigating the perceptions of school governing body members as regards to their financial management roles in selected no-fee schools in the Maraba Circuit of the Limpopo Province, South Africa. The study used a qualitative research

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