Top-Down Budgeting-An Instrument to Strengthen Budget Management /

This paper examines the rationale for a top-down approach to budget preparation and approval, and discusses some factors that have to be considered when reorienting the budget process along these lines. The paper argues that the sequence in which budgetary decisions are taken matters, and that a str...

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Detaylı Bibliyografya
Yazar: Ljungman, Gosta
Materyal Türü: Dergi
Dil:English
Baskı/Yayın Bilgisi: Washington, D.C. : International Monetary Fund, 2009.
Seri Bilgileri:IMF Working Papers; Working Paper ; No. 2009/243
Online Erişim:Full text available on IMF