The budgetary politics, regarded as an assembly of state intervention instruments, generated by the forming processes, by taxes and duties, of the budgetary incomes, of budgetary expenses allotment, as well as on ensuring the budgetary equilibriums represent the budgetary politics of the state,...

This paper examines the issue of Democratic governance and participatory budgeting in the context of their relevance, challenges and implications for the masses in Nigeria in the context of the public sector finances and spending. It specifically focuses on the Nigerian experience. The necessary...

Studies a number of aspects of the reform of public finance and public management in France (LOLF), with special attention to science and technology policy, using a pragmatist approach to the sociology of the state.

This article provides a theoretical view on European Public Sector Accounting Standards (EPSAS), focusing on overarching accounting principles and models, as well as their consequences on the working and the very existence of public service activity. Our analysis applies to illustrative cases...

The “budgeting for SDGs”–B4SDGs–paradigm seeks to coordinate the budgeting process of the fiscal cycle with the Sustainable Development Goals (SDGs) set by the United Nations. Integrating the Goals into Public Financial Management systems is crucial for an effective alignment of national...

The underlying logic of the Government Performance and Results Act (GPRA) suggests that federal programs should be evaluated based on empirical evidence that they actually produce the intended outcomes. This study applies the same logic to GPRA itself, investigating empirically whether GPRA may...

We follow six cohorts of childhood Supplemental Security Income (SSI) disability awardees for a time horizon up to 30 years, using program records on demographics, type of impairment, SSI and Disability Insurance (DI) recipiency, and mortality. We use descriptive analysis and multinomial logit...

In our daily existence, troubled and changing, economy occupies a large space. Increasingly, more economic concepts such as public budget and public expenditures enter within our daily language. Increasingly, we are assailed with data information about the sustainability of expenditure, about...

High employment protection in the public sector results in strategic over-employment if government divisions compete for budgets in a dynamic setting. Bureaucrats who are interested in maximising their divisions’ output employ excess labor, since this induces the sponsor to provide...