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Can participatory budgeting mitigate government debt risk？-An empirical analysis using cross-national panel data. [PDF]
PLoS ONEObjectivesParticipatory budgeting, serving as a complementary mechanism to traditional democratic practices, grants citizens direct involvement in the budgetary decision-making process, thereby embodying features of direct democracy.
Yongpeng Li, Qianqian Zhang
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Gender-Responsive Government Budgeting
IMF Working Papers, 2003 This paper examines the concept of gender-responsive government budgeting, promoted in recent years by women's nongovernmental organizations, academia, and multilateral organizations, and the extent of its implementation by national governments in both advanced and developing countries.
Feridoun Sarraf
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BUDGET RATCHETING IN GOVERNMENTAL BUDGETING: AN EMPIRICAL INVESTIGATION
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 2020 Previous literature has documented various aspects of behavior in the budgeting process. Behavioral problems that are often discussed include budgetary slack and opportunistic behavior that occur due to information asymmetry.
Fauzan Misra
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Leveraging Technology in Accounting for Entrepreneurial Insight into Government Budgeting Efficiency
Aptisi Transactions on Technopreneurship (ATT), 2023 This research aims to assess the impact of the clarity of budget objectives and reporting systems on government performance accountability, with accounting control serving as a moderating factor.
Widhy Setyowati +3 more
semanticscholar +1 more source
Jurnal Riset Akuntansi dan Bisnis Airlangga, 2023 The aim of this study is to examine the effect of Participative Budgeting on Budgetary Slack with Organizational Politics as a moderating variable in the public sector; examine the effect of Budgetary Slack on Performance Based Budgeting.
Sigit Kurnianto, Rita Sulistyawati
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AMAR (Andalas Management Review), 2021 This study identifies how participation in budgeting affects performance in managerial. The moderating variables analyzed are work motivation, the culture of organization and work satisfaction while the sample involved in this research is the Regional ...
Tun Huseno
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Problems of Improving Performance Budgeting in the Russian Constituent Entities under Digital Economy [PDF]
SHS Web of Conferences, 2019 A complex process of performance budgeting transition requires restructuring the system of state administration and organization of the budget process, strengthening the autonomy and responsibility of ministries and departments involved in the ...
Kovaleva T.M. +2 more
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Investigating the Printing and Publishing Situation of Governmental Accounting and Auditing Books in Iran [PDF]
حسابداری دولتی, 2020 Subject and Purpose of the Article: The main purpose of this study is to investigate the publication of governmental accounting and auditing books. Research Method: The bibliometric method has been used to analyze the research data.
Shahnaz Mashayekh +2 more
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Society, 2021 The consistency between planning and budgeting is important because it is a marker for local governments in assessing the performance of all government programs and activities, whether they are running well and according to the goals set. The difference
Failasophia Karima +2 more
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Democratisation of local government planning in Bangladesh
Commonwealth Journal of Local Governance, 2018 This article explores the participatory planning and participatory budgeting processes of Bangladesh. These processes, seen as ‘social accountability measures’, were introduced by the Local Government (Union Parishad) Act, 2009.
Shuvra Chowdhury
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