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Scientific Publishing Center
Document Details
Document Type
:
Article In Journal
Document Title
:
Contemporary Orientations in Public Budgeting
اتجاهات معاصرة في الموازنات العامة
Subject
:
Accounting
Document Language
:
Arabic
Abstract
:
Business budgeting systems have recently witnessed fast major developments oriented to performance measurement and aiding decision making. However, public budgeting is still stagnating in its traditional model governed by public finance doctrines. Due to the inadequacyof public funds in meeting public spending created by growing state responsibilities in developing countries, concerns have been directed toward making use of contemporary developments in business budgeting systems, hence was the idea of this paper. It consists of: - Brief review of traditional public budgeting. - Discussion of contemporary budgeting: programs, planning, and evaluating budgeting, zero-base budgeting, and activity-based budgeting. The paper deals with the philosophy, basics, and outcome of each type. A comparative analysis of these types has led to recommending the adoption of activity-based budgeting. The requirements of applying such system have been considered.
ISSN
:
1319-0997
Journal Name
:
Economics and Administration Journal
Volume
:
14
Issue Number
:
1
Publishing Year
:
1421 AH
2000 AD
Article Type
:
Article
Added Date
:
Sunday, October 11, 2009
Researchers
Researcher Name (Arabic)
Researcher Name (English)
Researcher Type
Dr Grade
Email
عبدالباسط أحمد رضوان
ABDUL-BASIT A. RADWAN
Researcher
Files
File Name
Type
Description
21774.pdf
pdf
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