The paper concentrates on the administrative side of the United Arab Emirates (UAE) budgetary process and employs a quantitative approach to test two major hypotheses about the style of decision making and the impact of this style on annual estimations of public expenditures. Therefore, the major question of the paper is not concerned with the content of these decisions (annual estimations) in a substantive descriptive and normative manner, as in public finance studies, but rather with the analysis of the outcomes of these decisions. The paper uses data from annual budgetary allocations to test certain hypotheses and concludes that UAE budgetary decision-makers in United Arab Emirates Federal ministries use an incremental style of decision making to estimate their annual expenditure.
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1 March 2010
Research Article|
March 01 2010
United arab emirates federal budgetary process: The decision-making styles Available to Purchase
Ahmed Mustafa Elhussein Mansour
Ahmed Mustafa Elhussein Mansour
United Arab Emirates University
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Publisher: Emerald Publishing
Online ISSN: 1945-1814
Print ISSN: 1096-3367
Copyright © 2010 by PrAcademics Press
2010
licensed reuse rights only
Journal of Public Budgeting, Accounting & Financial Management (2010) 22 (3): 343–375.
Citation
Elhussein Mansour AM (2010), "United arab emirates federal budgetary process: The decision-making styles". Journal of Public Budgeting, Accounting & Financial Management, Vol. 22 No. 3 pp. 343–375, doi: https://doi.org/10.1108/JPBAFM-22-03-2010-B003
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