Results 11 to 20 of about 199,530 (303)

GENDER–ORIENTED BUDGETING AS CONSTITUENT OF LOCAL BUDGETING

open access: yesФінансово-кредитна діяльність: проблеми теорії та практики, 2017
The leading role in the regulation of the national economy, creation of a favorable financial environment for rapid development of market economy and provision of macroeconomic balance of the economy belongs to the budget.
T. E. Gorodetskaya
doaj   +1 more source

Legal requirements of Performance budgeting in Iran [PDF]

open access: yesFaṣlnāmah-i Pizhūhish-i Huqūq-i ̒Umūmī, 2016
There are changes in the roles and missions of the government in administration of society affairs, has changed budgeting and financial management systems of government. Increase "economics", "efficiency" and "effectiveness" of the budget, the allocation
mahdi rezaei
doaj   +1 more source

PENGARUH ANGGARAN PARTISIPATIF DAN KAPASITAS INDIVIDU TERHADAP SENJANGAN ANGGARAN DAN KINERJA APARATUR PEMERINTAH (STUDI EMPIRIS PADA PEMERINTAH PROPINSI JAWA TIMUR)

open access: yesJurnal Akuntansi Aktual, 2017
This study reviews the direct influence of participatory budgeting and individual capacity on budgetary slack and the performance of government officials.
Hendra Yuniarno Saputra   +2 more
doaj   +1 more source

KEARIFAN LOKAL SEBAGAI SIMBOL DALAM KEPUTUSAN KEBIJAKAN PENGANGGARAN DAERAH [PDF]

open access: yesJurnal Akuntansi Multiparadigma, 2020
: Local Wisdom as a Symbol in Regional Budgeting Policy Decision. This study aims to describe the local wisdom of the “dodandian i paloko bo kinalang” agreement as a symbol of the government in making local budgeting policy decisions.
Sity Utami Makalalag   +2 more
doaj   +1 more source

Penguatan Fungsi Legislatif dan Evaluasi Kinerja Bidang Penganggaran (Studi di Dprd Kota Batu) [PDF]

open access: yes, 2011
Changes in performance-based budgeting system (performance budgeting) that pro-motes community participation, provide an important role in Parliament as represen-tatives of the people drafting process, in accordance with Law no.
Fadli, M. (M)   +2 more
core   +1 more source

Structural reforms in the country budgeting system. [PDF]

open access: yesمطالعات مدیریت بهبود و تحول, 2004
Iran  budgeting  structure  and concepts  have  changed  since  200 I .These changes  embrace  the  items  such  as  ,   concepts  of revenues  ,   expenses  , capital   assets   as  well   as   financial   assets   ,    which   resulted    in  more ...
ebrahim abbasi
doaj  

The impact of corporate social responsibility, budget surplus, and investment cash flow on capital expenditure budgeting of Indonesian city governments [PDF]

open access: yesPublic and Municipal Finance
This study aims to examine the impact of corporate social responsibility, budget surplus, and investment cash flow on capital expenditure budgeting within city government clusters in Indonesia.
Haryanto   +3 more
doaj   +1 more source

Persepsi Pejabat Pengguna Anggaran terhadap Efektivitas Implementasi Anggaran Berbasis Kinerja Ditinjau dari Aspek Rasional (Survei pada Pemerintah Kota Surakarta)

open access: yesJurnal Siasat Bisnis, 2011
The objectives of this research is to examine the influence of rational aspects such as resources, information, goal orientation and the measuring performance upon the implementation of the effectiveness performance based budgeting.
Djoko Suhardjanto, Bayu Tri Cahyo
doaj   +4 more sources

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

Budget Institutions and Government Effectiveness [PDF]

open access: yesSSRN Electronic Journal, 2016
PurposeDo budget institutions play a role in explaining why government effectiveness is higher in some advanced countries than in others?Design/methodology/approachEmploying an original panel data set that covers four years (1991, 2003, 2007 and 2012), we find that budget centralization is associated with lower government effectiveness in OECD ...
Momi Dahan, Michel Strawczynski
openaire   +2 more sources

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