Results 11 to 20 of about 82,344 (301)

Budgeting for Equity: How Can Participatory Budgeting Advance Equity in the United States?

open access: yesJournal of Deliberative Democracy, 2016
Participatory budgeting (PB) has expanded dramatically in the United States (US) from a pilot process in Chicago’s 49th ward in 2009 to over 50 processes in a dozen cities in 2015.
Josh Lerner, Madeleine Pape
doaj   +2 more sources

Investigating Performance-based Budgeting and Performance Control in Iran's Executive Apparatus Using Balanced Scorecard Technique [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2023
In this research, operational budgeting was investigated in the form of four groups of contextual factors, structural factors, human factors and other factors on operational and research budgeting with analytical model, balanced evaluation method.
Mohammad Namazi   +3 more
doaj   +1 more source

Participatory budgeting - a neighbourhood manager's perspective [PDF]

open access: yes, 2010
This study reports the impact of the requirement to consult with citizens on budgeting decisions through Participatory Budgeting. The Duty to Involve agenda was imposed as a legal duty in April 2009 on all local authorities set out by the Labour ...
Naylor, Sara
core   +2 more sources

Enabling design characteristics and budget usefulness [PDF]

open access: yesRAUSP Management Journal, 2021
Purpose – This study aims to investigate the influence of budgeting design characteristics on perceived budgeting usefulness, based on the enabling-coercive framework.
Daniel Magalhães Mucci   +2 more
doaj   +1 more source

Sistem Informasi Pemerintahan Daerah: e-Budgeting untuk Mewujudkan Akuntabilitas Pemerintah Daerah

open access: yesJurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 2023
The purpose of this study is to analyze e-budgeting process as an initial basis for the implementation of regional finances that is expected to narrow the opportunity to abuse the authority of officials and implementers of regional financial budgets. The
Atik Andhayani
doaj   +1 more source

Operational budgeting using fuzzy goal programming [PDF]

open access: yesManagement Science Letters, 2013
Having an efficient budget normally has different advantages such as measuring the performance of various organizations, setting appropriate targets and promoting managers based on their achievements.
Saeed Mohammadi   +2 more
doaj   +1 more source

Black Hole of Budgeting in Public Budgeting System of Iran [PDF]

open access: yesمدیریت دولتی, 2017
: Budgeting black hole as a new concept in literature of budgeting is introduced in this article. Black hole concept comes from the Astronomy science and describes the area in atmosphere that nothing can exit from it.
Adel Azar, Tayebe Amirkhani
doaj   +1 more source

Online Budgeted Allocation with General Budgets [PDF]

open access: yesProceedings of the 2016 ACM Conference on Economics and Computation, 2016
We study the online budgeted allocation (also called ADWORDS) problem, where a set of impressions arriving online are allocated to a set of budget-constrained advertisers to maximize revenue. Motivated by connections to Internet advertising, several variants of this problem have been studied since the seminal work of Mehta, Saberi, Vazirani, and ...
Nathaniel Kell, Debmalya Panigrahi
openaire   +2 more sources

PERFORMANCE BUDGETING IN THE SOUTH-EAST EUROPE COUNTRIES: A COMPARATIVE STUDY ON PRESENT STATE AND FUTURE PERSPECTIVES

open access: yesEconomic Review, 2022
Adoption of any budget is perhaps the most important and time-consuming activity of any government. As a modern tool for linking strategic planning and budgeting, performance budgeting is conditio sine qua non for implementation of modern multi-annual ...
Meldina Kokorović Jukan   +1 more
doaj   +2 more sources

Budgeting Beyond Budgeting [PDF]

open access: yesSSRN Electronic Journal, 2016
While for quite a long time the budget was considered a crucial management tool, it has always been subject to criticism. The criticism has become stronger in the past couple of decades, with an alternative system going by the trade name Beyond Budgeting.
openaire   +1 more source

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