Results 11 to 20 of about 78,382 (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

Budget based bonus, budget emphasis, budget gaming, and the impact on budget value [PDF]

open access: yesJurnal Keuangan dan Perbankan, 2020
The issue of budget value has received attention and criticism from many researchers, especially that the budget value is not aligned with the sacrifices made in the budgeting process. The purpose of the study is to examine the effect of budget-based bonus and budget emphasis towards budget gaming and its implications on budget value.
Rhaisya Setiawati Rachmat, SeTin SeTin
openaire   +2 more sources

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

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

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

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

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

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

Fiscal effects of applying initiative budgeting methodology in public finance

open access: yesФинансы: теория и практика, 2022
The subject of the research is the methodology and practice of initiative budgeting (the Russian term for participatory budgeting) as applied to taxation.
V. V. Vagin, M. R. Pinskaya
doaj   +1 more source

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