Results 11 to 20 of about 176,220 (309)
Budget processes: Theory and experimental evidence [PDF]
Games and Economic Behavior, 2006 This paper studies budget processes, both theoretically and experimentally. We compare the outcomes of bottom-up and top-down budget processes. It is often presumed that a top-down budget process leads to a smaller overall budget than a bottom-up budget process. Ferejohn and Krehbiel (1987) showed theoretically that this need not be the case.
Karl-Martin Ehrhart +3 more
openaire +11 more sources
Статистика и экономика, 2023 One of the main results of reforming the budget process of the Russian Federation in the middle of the 2000s was the widespread implementation of the approach to the work of the executive power, in which budget funds are allocated in accordance with the ...
S. S. Alfimenko
doaj +1 more source
Implementation of Gender Budgeting in Belarus: Current State and Prospects
Финансы: теория и практика, 2022 The relevance of the article is due to the need to develop gender budgeting in Belarus, as a recognized and increasingly demanded tool around the world to achieve gender equality, the United Nations Sustainable Development Goals and the implementation of
A. U. Belavusau
doaj +1 more source
Legal regulation of the budget process under the conditions of marital state
Law and Safety, 2022 The presented publication analyzes the budget process under the conditions of martial law in Ukraine and its legal support. It is argued that the budget process in modern conditions is characterized by such features as: systematicity, cyclicality, legal ...
K. O. Tokarieva
doaj +1 more source
Performance Budgeting – the Slovenian Experience
Central European Public Administration Review, 2009 Reform processes in the public sector include measures leading to greater transparency in public spending, greater public accountability, and measurement of efficiency and effectiveness in the public sector.
Maja Klun
doaj +1 more source
Role of Municipal Council in Increasing Citizen Participation at the Local Budget Process
Central European Public Administration Review, 2016 The paper explores the role of the municipal councilors in the budget process in the Republic of Macedonia as well as their role in motivating citizen participation in the budgetary process in the Republic of Macedonia. We demonstrate that municipalities
Memet Memeti, Veli Kreci
doaj +1 more source
Methodology and Results of Measuring the Transparency of Russian Regional Budgets [PDF]
Финансовый журнал, 2022 At the beginning of the 21st century, the issues of openness (transparency) of budgets of public-legal entities became especially relevant. This is due to technological changes (the advent of the Internet) and a common form of political participation in ...
Olga I. Timofeeva
doaj +1 more source
Internal Control in State Institutions
Учёт. Анализ. Аудит, 2021 The article considers the features of the state institutions activities related to their organizational structure, areas of their activity and the composition of objects under control.
F. Yu. Alchinova
doaj +1 more source
A review of service quality: Case of the National Treasury of South Africa
Africa’s Public Service Delivery & Performance Review, 2022 Background: The study rests on the idea that the National Treasury (NT) impacts direct service delivery at the country level through its budget preparation and budget implementation monitoring processes.
Refiloe L. Thokoa +2 more
doaj +1 more source
Analysis of The Budget Planning Process and Budget Execution Process
European Journal of Business and Management Research, 2020 This study aims to analyse the process of budgeting planning and budget execution. This research was conducted by the Service of the Empowerment and Protection of Children and Population Control (DPPAPP) of the DKI Jakarta Province. The method used in this research is qualitative with an ethnomethodology approach.
Mia Alfin Dahana, . Ermwati
openaire +2 more sources