Budgeting and Budgetary Institutions

Published on 1 January 2007

Budgeting and budgetary institutions play acritical role in resource allocation, government accountability, andimproved fiscal and social outcomes. This volume distills lessons frompractices in designing better fiscal institutions, citizen friendlybudgets, and open and transparent processes of budget preparation andexecution. It also highlights newer concepts of performance budgeting,accrual accounting, activity based costing, and the use of informationand communication technology in budgeting. These tools of analysis aresupplemented by a review of budgeting in post-conflict countries and twocountry case studies on the reform of budgeting systems.

Publication details

published by
The World Bank
Shah, A.
Shah, A.
13: 978-0-8213-6939-5


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