Goddard, Andrew; Mkasiwa, Tausi Ally - In: Journal of Accounting in Emerging Economies 6 (2016) 4, pp. 340-371
Purpose The purpose of this paper is to investigate the budgeting practices in the Tanzanian Central Government. New budgeting reforms were introduced following exhortations from the bodies such as the UN, the World Bank and the IMF and reflect the new public management (NPM)....