Results 11 to 20 of about 6,441,961 (279)

LOCAL GOVERNMENT BUDGET ORIENTATION: A CRITIQUE OF BUDGET POLICY

open access: yesHasanuddin 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 ...
MAHDALENA MAHDALENA   +2 more
openaire   +1 more source

Modern trends in management of the budget system

open access: yesSerbian 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
doaj   +1 more source

Mapping of budget stress in Indonesia: Consequence on budget implementation

open access: yesJurnal 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
doaj   +1 more source

THE CHARACTERISTICS OF THE BUDGET PROCESS AT THE LEVEL OF THE LOCAL PUBLIC ADMINISTRATION IN THE RURAL SECTOR [PDF]

open access: yesScientific 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
doaj  

THEORETICAL AND PRACTICAL ASPECTS REGARDING THE EXECUTION OF LOCAL BUDGETS [PDF]

open access: yesAnalele 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
doaj  

The Effects of Budget Transparency on the Budget Balances and Expenditures of Croatian Local Governments

open access: yesSouth East European Journal of Economics and Business, 2022
Abstract The purpose of this paper is to find out whether budget transparency (BT) allows for better control over public finances, especially in pre-election periods. Thus we investigate the impact of BT, i.e., the digital availability of five key budget documents, on the budget balances and expenditures of all 556 Croatian local ...
Mihaela Bronić   +2 more
openaire   +1 more source

TRANSPARENCY OF LOCAL BUDGETS IN THE NORTH-WEST REGION OF ROMANIA [PDF]

open access: yesAnnals of the University of Oradea: Economic Science, 2013
The central researched element in our paper is the local budgets, the basic component of local public finances. Local budgets, like any other budgets, are the most important tool for the management (of local governments) planning, forecasting ...
Pintea Mirela-Oana   +3 more
doaj  

BUDGET CONTROL WHEN PLANNING LOCAL BUDGETS

open access: yesWORLD 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
openaire   +2 more sources

Prioritisation of an IT budget within a local authority [PDF]

open access: yesJournal of the Operational Research Society, 2002
Summary: This paper describes the prioritisation of an IT budget within a department of a local authority. The decision problem is cast as a simple multiattribute evaluation but from two perspectives. First, as an exercise in group decision making. Here the emphasis is on a shared process wherein the object is to obtain consensus.
openaire   +4 more sources

Financial Decentralization and Fiscal Imbalance of Local Budgets in Ukraine

open access: yesНаукові записки НаУКМА: Економічні науки, 2020
The purpose of the article is to identify the correspondence between the revenue and expenditure parts of local budgets, which are responsible for the significant part of state expenditure financing due to financial decentralization reform.
Tetiana Bui, Oleksandra Kovalchuk
doaj   +1 more source

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