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 TypeDr GradeEmail
عبدالباسط أحمد رضوان ABDUL-BASIT A. RADWANResearcher  

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