Budgetary institutions have historically played a critical role in a gradual movement toward responsive, responsible, and accountable public governance in industrial countries. This paper includes the following headings: overview; a primer on budgeting and budgetary institutions; the budget and its coverage; capital budgets -- theory and practice; budget methods and practices; a primer on performance budgeting; accrual accounting in the public sector...
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Budgeting and budgetary institutions (English). Public Sector Governance and Accountability Series Washington, DC: World Bank. http://documents.worldbank.org/curated/en/580191468314360347