Ma, Jun; Yu, Li - In: Journal of Public Budgeting, Accounting & Financial … 24 (2012) 1, pp. 83-113
To modernize budgeting system is a challenge issue in many developing countries. To some scholars (Schick, 1998a, 1998b; Ma, 2009a), developing countries must first put into place basic budgetary controls before moving to more advanced models of budgeting. This approach of “basic first,” however,...