... Management in the Ministry of Energy, Assistant Secretary in the Department of Maori Affairs and finally as CFO at the Ministry of Education. The first author has been a close observer of the Budget and was a participant at the departmental level for over 20 years. Findings The public sector reforms have...

... to external stakeholder pressure for budget compliance, but not to the political power situation. Further, political signalling incentives generally do not influence capital expenditure deviations in the contexts of municipal corporations and cooperations, which supports the idea that these governance forms...

... and yet vital part of the way in which financial scrutiny operates within the UK parliament. It translates to MPs key financial and economic documents including the budget and accounts. It is a unique institution, covering the entire financial cycle of approval and accountability within parliament...

... the notion of budgetary flexibility. Then, they show that the growth of participatory budgets in local communities gives hope for a possible and much needed decentralization process implying a stronger commitment of citizens. Finally, they highlight a budgetary paradox; that is, massive funding of polluting...

... pandemic and the economic and social implications of this response. COVID-19 Egypt Budget Taxation Poverty From this emerging literature and also from previous experiences of economic crisis, we know that while stimulus packages may have positive impacts in the short run, they might have...

...Bong Hwan Kim Purpose This paper presents the details, circumstances and issues relating to Korea's budgetary responses to COVID-19. Design/methodology/approach The author analyzes the details and consequences of budget responses to COVID-19 of Korea. Findings Korea has implemented two...

... of secondary evidence such as Nigerian Federal Government budget documents, policy documents, Central Bank of Nigeria circulars, news media articles, World Bank and International Monetary Fund reports, reports from Big Four accounting firms and policy think-tanks. Findings The authors highlight how...

...Phillip Candreva; Robert Eger Purpose To assist in achieving cost effective health care allocations in a collective choice setting, the purpose of this paper is to illustrate the use of a tool not common in the public budgeting literature but is common in the health economics literature. Design...