Public Budgeting in Search for an Identity

Public Budgeting in Search for an Identity PDF

Author: Maria Francesca Sicilia

Publisher: Routledge

Published: 2020-12-27

Total Pages: 146

ISBN-13: 1000329518

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Public Budgeting in Search for an Identity: State of the Art and Future Challenges provides a state-of-the-art reflection on current trends in international public budgeting, representing an important pillar in the accumulation of knowledge on public sector budgeting processes, contents, evolutions and critical issues. Budgeting is central in public sector organizations. It performs a complex variety of functions, being the arena where multiple actors, cultures and professional identities interact, making it an extremely fascinating field and topic of investigation. There is a significant need and scope for exploring budgeting processes in the public sector today, as a consequence of the managerial waves of reforms that have taken place over the last few decades and the implementation of austerity programmes – as well as in light of current trends, including emerging challenges related to community care and wellbeing, rising inequality, people flows, climate change, pandemics, and the persistence of democratic deficits. The chapters in this volume address critical issues on this broad topic, offering new perspectives on current evolutions in public budgeting, including, among others, participatory budgeting, performance budgeting, the budgetary slack resources and the need to ensure balance between budget control and flexibility. These contributions show that public budgeting can, and must remain, the subject of enduring interest in our studies. The chapters in this book were originally published as a special issue of Public Management Review.

Public Budgeting Systems

Public Budgeting Systems PDF

Author: Robert D. Lee

Publisher: Jones & Bartlett Learning

Published: 2004

Total Pages: 664

ISBN-13: 9780763731298

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A complete and balanced reference, this timely resource surveys the current state of budgeting throughout all levels of the United States government. The text emphasizes methods by which financial decisions are reached within a system as well as ways in which different types of information are used in budgetary decision-making. It also stresses the use of program information, since, for decades, budget reforms have sought to introduce greater program considerations into financial decisions. Public Budgeting Systems, Seventh Edition retains the structure of the sixth edition yet gives increased attention to topics such as program information and government's role in the economy and has been updated with all new tables and exhibits. Using this text, students will gain a first-rate understanding of methods by which financial decisions are reached within a system, and how different types of information are used in budgetary decision-making.

Public Budgeting in America

Public Budgeting in America PDF

Author: Robert W. Smith

Publisher: Prentice Hall

Published: 2004

Total Pages: 440

ISBN-13:

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The most comprehensive and accurate treatment of the public budgeting process on the market, this book offers a thorough treatment of the entire subject, with an emphasis on state budgets. Public Budgeting in America, 5/E is user-friendly, with a no-nonsense approach that offers readers a solid theoretical treatment of key constructs that underlie public budgeting in America. It includes case scenarios, practical examples, and instructional exhibits of working budget documents and analysis, as well as supporting data to demonstrate key concepts. Topics include: budget formats and preparation; modern budgeting; budget behavior; applied analysis; processing; operating budgets and accounting; capital budgeting and debt administration; revenue systems; and internal service functions. For individuals employed in the fields of public budgeting, financial management, and public finance.

Performance-Based Budgeting in the Public Sector

Performance-Based Budgeting in the Public Sector PDF

Author: Michiel S. de Vries

Publisher: Springer

Published: 2019-01-30

Total Pages: 279

ISBN-13: 3030020770

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This book provides a comparative analysis of performance budgeting and financing implementation, and examines failures and successes across both developed and developing countries. Beginning with a review of theoretical research on performance budgeting and financing, the book synthesises the numerous studies on the subject. The book describes the situation in the US, Australia, New Zealand, Germany, Austria and Switzerland, Netherlands and Italy, as well as in seven developing countries - Bulgaria, Czech Republic, Slovakia, Slovenia, Ukraine, Russia and South Africa, at the national, and at the local level. Each chapter provides historical and descriptive details of successful or failed experiments in performance budgeting and performance financing.

Managing Money and Discord in the UN

Managing Money and Discord in the UN PDF

Author: Ronny Patz

Publisher: Oxford University Press

Published: 2019-03-21

Total Pages: 280

ISBN-13: 0192575333

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How do international organizations in the United Nations system put together their budgets? What is the role of complex principals - most notably member states - and the complex agents in the bureaucracies of international organizations in budgeting processes? And what does a focus on budgeting tell us about the changing nature of the system of international organizations? This book provides answers to these questions through a detailed examination of budgeting in the UN system. The analysis draws on both quantitative and qualitative observations for a total of 22 UN system organizations and detailed case studies for the United Nations, ILO, UNESCO, and WHO. The findings demonstrate the importance of three key organizational outcomes— proceduralization, routinization, and budgetary segmentation - as international organizations grapple with managing discord over priorities as a result of complex principal— agent constellations. Contrary to a common view of international bureaucracies as pathological organizations, core budget routines are mostly successfully maintained. However, principal constellations become more complex, notably through the rise of voluntary contributions and non-state donors; budgetary segmentation advances, in some cases even leading to the setting up of new international organizations; and budgeting and resource mobilization become ever more intertwined. As a consequence, the capacity of international bureaucracies to fulfil their budgeting responsibilities is stretched to the limits and beyond. Transformations in Governance is a major academic book series from Oxford University Press. It is designed to accommodate the impressive growth of research in comparative politics, international relations, public policy, federalism, and environmental and urban studies concerned with the dispersion of authority from central states to supranational institutions, subnational governments, and public-private networks. It brings together work that advances our understanding of the organization, causes, and consequences of multilevel and complex governance. The series is selective, containing annually a small number of books of exceptionally high quality by leading and emerging scholars. The series is edited by Liesbet Hooghe and Gary Marks of the University of North Carolina, Chapel Hill, and Walter Mattli of the University of Oxford.

The Politics of Public Budgeting

The Politics of Public Budgeting PDF

Author: Irene Rubin

Publisher:

Published: 1997

Total Pages: 324

ISBN-13:

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Budgeting is often the setting for major contests over the balance of power between the legislative and the executive. This book looks at the way budgets can provide a vantage point from which to observe government, and a way of holding government accountable to its citizens.

Handbook of Accounting and Public Governance

Handbook of Accounting and Public Governance PDF

Author: Giuseppe Grossi

Publisher: Edward Elgar Publishing

Published: 2024-02-12

Total Pages: 351

ISBN-13: 1800888457

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Expertly navigating the complex relationships between accounting and the development of hybridized public governance, this erudite Handbook critically analyses the most pressing challenges and limitations currently facing accounting and public governance research. Comprehensively drawing intricate links between accounting, public governance and hybridization, it conceptualizes the role of accounting by looking at the current and prospective needs of hybridized public governance.