Description
Book SynopsisA study of budgeting and financial administration in developing countries, which probes reasons for failure and solutions for improvement. The contributors are all involved in relating prescription to practice, and theory to reality in this area. Their essays all seek to provide practical advice to administrators caught up in the ever-changing, unpredictable contemporary environment.
Table of ContentsPart 1 Budgeting and development: from here to there and beyond - concepts and applications of public budgeting in developing countries, Naomi Caiden and Steven Chan. Part 2 Issues of fiscal policy: fiscal stress and structural adjustment, Jack Diamond; fiscal aspects of external debt, Martha de Melo. Part 3 Planning budgets: public expenditure planning and forecasting, William Alan; financial reform in Kenya - implementing a public investment programme in line ministries, Stephen Peterson; the role of project data banks in public investment programming, Katrina Sharkey. Part 4 Public expenditure management: budget management and budgeting - the Singapore approach, Doh Joon Chien; the recurrent cost crisis in development bureaucracies, Stephen Peterson; reforming public budgeting in Zimbabwe, Jonathon Moyo. Part 5 Privatization: privatization of public enterprise in Asia - current patterns and emerging issues, James Leighland; privatization in Latvia - market, political, financial and social factors, David O. Porter and Gundar J. King. Part 6 Accounting and auditing: government accounting in developing countries, Peter Dean; auditing in Africa - some unmet needs, Richard E. Zody.
