Budgeting and Budgetary Institutions

Front Cover
Anwar Shah
World Bank, Jan 1, 2007 - Business & Economics - 552 pages
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.

From inside the book

What people are saying - Write a review

We haven't found any reviews in the usual places.


A Primer on Budgeting
The Budget and Its Coverage

38 other sections not shown

Other editions - View all

Common terms and phrases