Results 11 to 20 of about 1,537,223 (306)
LOCAL GOVERNMENT BUDGET ORIENTATION: A CRITIQUE OF BUDGET POLICY
Hasanuddin Economics and Business Review, 2022 This study aims to determine the orientation of the budget in the process of preparing and determining local government budgets. The research was conducted by the local government of Gorontalo City. Habermas’s communicative action theory approach as part of the critical approach was chosen as the method in this research to capture the reality of budget
MAHDALENA MAHDALENA +2 more
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Modern trends in management of the budget system
Serbian Journal of Management, 2020 The article deals with the pressing issues of the development of local self-government in the Republic of Kazakhstan at the current stage. The feature of the reforms, currently underway, is the strengthening of financial independence of local self ...
Yerkezhan Bitoleuova +4 more
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The role of budget decision making in mediating trust, social ties, cultural context and local government performance [PDF]
Accounting, 2021 Indonesian Corruption Watch (ICW) research reveals that corruption in Indonesia is mostly carried out by civil servants. An audit report from the Indonesian Supreme Audit Institution also finds local government internal control systems' weaknesses ...
Indudewi, Dian +3 more
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Mapping of budget stress in Indonesia: Consequence on budget implementation
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 2021 The phenomenon of a budget deficit in local governments at the provincial, regency, and city levels shows that there is budget stress. Budget stress is a regional fiscal condition reflected in the lower revenue budget, while regional expenditure is ...
Ronald Tehupuring
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BUDGET CONTROL WHEN PLANNING LOCAL BUDGETS
WORLD OF FINANCE, 2018 Introduction. Most of the local budgets are subsidized, there are many shortcomings in planning the revenue and expenditure part of the budgets, a rather high level of violations when considering and taking decisions on local budgets, which, accordingly, does not carry out a number of socio-economic functions of local self-government bodies. Therefore,
Olha KYRYLENKO, Oleh VATSLAVSKYI
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Balancing money and mission in a local church budget [PDF]
, 2005 This study of budgeting practices and attitudes to budgeting in a local church uses Booth’s (1993) framework to consider the potential conflict between the "sacred" agenda of the church and the "secular" nature of accounting. Over a six month period, the
Irvine, Helen
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THE CHARACTERISTICS OF THE BUDGET PROCESS AT THE LEVEL OF THE LOCAL PUBLIC ADMINISTRATION IN THE RURAL SECTOR [PDF]
Scientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development, 2013 The financial decentralization is an essential component part for the political, administrative and economic decentralization process, with major involvement on the economic and social system in Romania.
Daniela CRETU
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THEORETICAL AND PRACTICAL ASPECTS REGARDING THE EXECUTION OF LOCAL BUDGETS [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2019 The economic and civic development of local communities is based, first of all, on the local public finance system, which must meet certain conditions so that the management of the territorial administrative units and the functioning of the local ...
Lecturer Ph.D. CHIRCULESCU MARIA FELICIA
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ARE LOCAL GOVERNMENTS OVERCONFIDENT WITH THE EFFECT OF BUDGET FORECAST ERRORS ON BUDGET DEVIATION?
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 2020 This study aims to examine the effect of budget forecast errors on budget deviations moderated by local governments’ overconfidence. The research sample used regency/city governments in Indonesia during the 2017-2019 period. The analysis tool uses Eviews
Amor Marundha
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Why Do School District Budget Referenda Fail? [PDF]
, 2003 [Excerpt] Public elementary and secondary education is financed in many states at least partially at the local level and school district budgets in many states are determined by voter referenda. To date, however, there have been no studies that sought to
Ehrenberg, Randy A. +3 more
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