Purpose – Budgeting is central in public organizations. From a research viewpoint, it is an extremely multifaceted and potentially rich field to investigate and develop. The changing institutional and socio-economic landscape, moreover, requires a profound reassessment of its roles and...

Abstract This paper provides an analysis of the funding structure of the railways in eight European countries. It updates and expands the well-known database on public contributions to rail, which has initially been published by [NERA (2004) Study of the Financing of and Public Budget...

Purpose This paper aims to review the auditing procedures and structure in an emerging economy's public sector by explaining the recent changes and developments in the auditing process, its structure and the responsibilities of its underlying actors. Design/methodology/approach This paper traces...

Governments have overspent. In recent times the drive for economic recovery partly brought about by this overspending has seen governments screening entire portfolios of expenditure to see what they can reduce or terminate. The review process concerns the identification of goods and services...

Purpose The purpose of this paper is to develop and apply a distributional impact assessment methodology to empirically analyze distributional impact of public expenditure on human development using data from 20 states in Nigeria. For robustness of the analysis, expenditure on education, health,...

Purpose – The purpose of this paper is to examine the impact of public expenditure on economic growth and poverty alleviation in developing countries like India. If poverty and inequality are high, the government may resort to distributive policies at the cost of long-term growth. The...

One of the most important challenges that the member states of the European Union have before them lies in future decisions that will have to be adopted in relation to fiscal policy. Most of the economies share the aim of achieving public deficit reductions, without increasing fiscal pressure...

Along with most public institutions, public libraries are under attack for being socially unresponsive and economically unworthy of public funds. Looks at how urban libraries can defend their case by considering three main points: selecting appropriate methodology; building a framework for...

Using the example of capital charging in UK hospitals, this paper shows how new public policy initiatives are justified through forms of persuasion without numbers and can be challenged with empirics. A reading of official and academic texts shows how the official problem definition focuses on...