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Budgeting and Budgetary Institutions by Anwar Shah 9780821369395

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Description

Budgeting and budgetary institutions play a critical role in resource allocation, government accountability, and improved fiscal and social outcomes. This volume distills lessons from practices in designing better fiscal institutions, citizen friendly budgets, and open and transparent processes of budget preparation and execution. It also highlights newer concepts of performance budgeting, accrual accounting, activity based costing, and the use of information and communication technology in budgeting. These tools of analysis are supplemented by a review of budgeting in post-conflict countries and two country case studies on the reform of budgeting systems.

Book Information
ISBN 9780821369395
Author Anwar Shah
Format Paperback
Page Count 584
Imprint World Bank Publications
Publisher World Bank Publications

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