bridge the gap between national planning and sectoral budgeting. This article considers the experience of Mozambique in …

of new developments. Relying mostly on accounting data for budgetary cost control, the Management found that the data … establishing current cost position. This is in particular true in a holding company with multiple subsidiaries where results are …

limit women's economic activity; gender budgeting; and improving the quality of gender disaggregated data to support impact …

The paper deals with the weakness of the Czech public finance - the lack of performance information. The budgeting in … of the OECD member countries has adopted some type of performance budgeting. The paper focuses on the healthcare … expenditures of the Czech state budget, analyses long-term experience with performance budgeting in the U.S.A., Australia and New …

improving pro-poor targeting of private benefits by transitioning to formula-based budgeting. …

aspects of financial literacy-i.e., budgeting, debt, saving, investment, and insurance-were elicited from a large sample of …-test, and ANOVA. A high level of financial literacy was found among the respondents in relation to budgeting, debt, and saving … part of government agencies, schools, universities, and financial institutions focused on budgeting, debt, and saving …

Superlatives are commonplace in descriptions of traditional budgeting. Within managerial accounting techniques, it is … criticism of traditional budgeting practices due to their inflexibility and consumption of resources, the existing studies have … information on approaches developed to enhance traditional budgeting methods. Subsequently, research was conducted on the extent …

objectives of public expenditure management. Results: The government of Benin faces important budgeting challenges when it comes … important budgeting challenges faced by Benin when it comes to implementing its UHC policy are also faced by many other African …