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Accrual budgeting and defence funding : theory and simulations

Solomon, Binyam; Stone, Craig - In: Defence and peace economics 24 (2013) 3, pp. 211-227

Persistent link: https://www.econbiz.de/10009770160

The coordination of lump sum budgeting, accrual accounting, cost-performance accounting and consolidation

Buschor, Ernst - In: Evaluation and accounting standards in public …, (pp. 238-248). 2002

Persistent link: https://www.econbiz.de/10001699546

Rationality in public budgeting fission in a fusion world

Morrisette, John R. - 1994

Persistent link: https://www.econbiz.de/10000916374

The effects of fiscal institutions on public finance : a survey of the empirical evidence

Kirchgässner, Gebhard - 2001

This paper surveys the empirical research on fiscal institutions of the last three decades. The main results are: (i) Constitutional or statutory fiscal limitations have in most cases proved to be effective in cutting down public expenditure, revenue, and debt. (ii) Budgetary proce-dures matter...

Persistent link: https://www.econbiz.de/10011408436