This paper presents a framework for planning the development of computerized government budgeting and accounting systems in economies in transition and developing economies. It argues that a comprehensive framework is needed to enable fiscal management issues to be addressed effectively, then...

This paper discusses basic principles underlying budget law and reviews key features of budget legislation in several OECD countries as a basis for development of budget legislation in economies in transition to a market environment (EITs). It recommends a broad structure and a number of...