Two Worlds of Budgeting
A comparative study of two Sri Lankan local governments
- Editore:
VDM Verlag
- EAN:
9783639281958
- ISBN:
3639281950
- Pagine:
- 96
- Formato:
- Paperback
- Lingua:
- Tedesco
Descrizione Two Worlds of Budgeting
Accounting systems in the public sector are increasingly subject to changes due to the introduction of New Public Management (NPM) reforms. The World Bank, the International Monetary Fund, the Asian Development Bank, and the United Nation induce governments to adopt NPM reforms. Consequently, scholars endeavour to examine accounting and budgeting reforms both in central governments and local governments. However, little research has been conducted in concerned with Sri Lankan local governments budgeting. This book is, therefore, intended to cast light on budgeting process, its changes, and forces behind such changes in the island's two local governments. A theoretical framework consisting of two perspectives, namely technical perspective and a perspective on forces for change has been used to analyse the data collected. In doing so, this study adds new knowledge and pinpoints some issues that can be useful for policy-makers in the process of policy making. Similarly, our analysis highlights topics that need to be further studied.
