Comparative Public Budgeting and Finance is a collection of original chapters examining public budgeting issues, methods, and techniques in countries around the world. Each chapter explores the history of the budget system and how it fits within the political system in the country, as well as the legal foundation and any reforms that affect the budget system. A discussion of revenue and expenditure allocations is included in each section. Each chapter also examines topics such as: budget behavior and decision making, capital budgeting, analytical processes, budget processes, intergovernmental relations, budget reform, performance budgeting, and financial management. Each chapter concludes with a list of thought provoking questions, an appendix, end notes and a glossary which provides a point of departure for classroom discussion as well as individual student research on each country.

Chapter 1: An Introduction to Comparative Budgeting Part One: Africa Chapter 2: Ghana's Movement Toward Fiscal Decentralization Part Two: Asia Chapter 3: Accountability Building through Budgetary Reform: China's Experience Chapter 4: Budgeting and Financial Reform in Korea Chapter 5: Budgeting for Results: Enhancing the Budget Process in the Philippines through Public Expenditure Reforms Chapter 6: The Limits of Budget Reform in Taiwan Chapter 7: Public Budgeting Systems in Thailand Chapter 8: Budgeting in Viet Nam: Decentralized Decision-making in a Unitary State Budget Environment Part Three: Europe Chapter 9: Budget Reform Process and Financial Management in Italy Chapter 10: Public Sector Budgeting in the UK: Devolution of Powers and Responsibilities Part Four: Middle East Chapter 11: Budgeting Under Resource Abundance and Hesitant Steps to Decentralized Capital Investment in Iraq Chapter 12: Budget Discipline and Undisciplined Politics and Finance: The Case of Jordan Chapter 13: Budget Making and Intergovernmental Fiscal Relations in Pakistan Chapter 14: Budgetary Systems in Saudia Arabia: Reform Needed Chapter 15: Finance Reform and Performance-Based Budgeting in the United Arab Emirates Part Five: North America Chapter 16: Review and Reallocation in the Canadian Federal Government's Budgetary System Chapter 17: Decentralization, Budgets and the Challenge of Intergovernmental Coordination: Lessons Learned from Mexico Chapter 18: Federal Budgeting in the United States Part Six: South America Chapter 19: Budgeting in Brazil under the Law of Fiscal Responsibility Chapter 20: Learning from Others: Budgeting in the New Millenia


SKU 9780763780104
Author Name Charles E. Menifield
Publisher Jones & Bartlett
Imprint Jones & Bartlett

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