This book is unique in its scope and depth of coverage. It describes the government accounting and budgeting in each of nine European countries, at national and local levels, in their current and prospective forms. The nine countries represent Northern Europe (Finland, Sweden), Central Europe...

This paper compares technical aspects of accrual-based budgeting and accounting reforms of the national governments of France, Germany, the UK and the US. It shows that there is no consensus among the four countries about the complete package of technical reform possibilities that is most...

We analyse domestic factors within European donor countries that have influenced their provision of budget support. Budget support has been one of the most promising, and at the same time, controversial aid instruments aimed at improving aid effectiveness as well as donor harmonisation. Based on...

Budgeting is one of the indispensable tasks carried out by Federal Government of Nigeria (FGN) to ensure remarkable growth in social, political and economic activities as a nation. Budget plays a major role in driving socio-economic activities with implications for politics, security and...