Budgeting and Budgetary Institutions

Preface -- Overview / Anwar Shah -- Budgeting Institutions For Better Fiscal Performance / Jürgen Von Hagen -- The Budget And Its Coverage / Salvatore Schiavo-campo -- Capital Budgets: Theory And Practice / A. Premchand -- Budget Methods And Practices / Alta Fölscher -- A Primer On Performance Budgeting / Anwar Shah And Chunli Shen -- Accrual Accounting In The Public Sector: Lessons For Developing Countries / Paul Boothe -- Activity-based Cost Management In The Public Sector / Gary Cokins -- Budget Preparation And Approval / Salvatore Schiavo-campo -- Budget Execution / Daniel Tommasi -- Automating Public Financial Management In Developing Countries / Stephen B. Peterson -- What Would An Ideal Public Finance Management System Look Like? / Matthew Andrews -- Strengthening Public Expenditure Management In Africa: Criteria, Priorities, And Sequencing / Salvatore Schiavo-campo -- Budgeting In Postconflict Countries / Salvatore Schiavo-campo -- Country Case Study: Kenya / Alta Fölscher -- Country Case Study: South Africa / Alta Fölscher. Edited By Anwar Shah. Includes Bibliographical References And Index.