Traditionally, budgeting has been the process through which governments decide how
much to spend on what, limiting expenditures to the revenues available and preventing …

In recognition of gender inequities, more than 80 countries have applied a gender
perspective to their budget process, initiatives referred to as gender‐responsive budgeting …

This article applied the policy diffusion model as a theoretical framework for interpreting the
international spread of performance-based budgeting, based upon 33 OECD case studies of …

Public administration has become increasingly concerned with social equity, particularly in
budgetary processes. Local governments have adopted so-called equity budgeting …

A public budget consists of financial input for implementing governmental operations. It is
generally expected that financial resources will increase organizational performance …

This paper is polyphonic (ie, a debate involving multiple perspectives) and highlights
emerging interdisciplinary thoughts on past, current, and future social equity budgeting …

Objective: Despite the significance of the issue of financial indiscipline, few scientific studies
have investigated the motivational, voluntary, emotional, and cognitive factors affecting the …

Myanmar has implemented budget reforms to decentralize its budgeting processes, and this
study intends to investigate how those reforms have affected its allocation patterns based on …

Una de las teorías más relevantes para explicar la formulación presupuestaria y los
patrones de decisión en la asignación de recursos es el incrementalismo presupuestario …

Government budget appropriation patterns are mainly explained by theories of
incrementalism and punctuated equilibrium. Consistent with these theories, this study …