Determinants of sound budgeting and financial management practices at the decentralised level of public administration [electronic resource] / Ben Smith Owusu Bempah
Material type:
- H51
- H6
Item type | Home library | Collection | Call number | Status | Date due | Barcode | Item holds | |
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Working Paper | Biblioteca Digital | Colección OECD | OECD budget-16-5jg19mnf3vr1 (Browse shelf(Opens below)) | Not For Loan |
This study employs path analyses to explain the determinants of implementation of sound budgeting and financial management practices at the local level of public administration. This paper recommends strengthening strategic planning, characteristics of implementing agencies, contextual factors and the disposition of management teams to achieve sound budgeting and financial management practices. Further recommendations are made for future research. JEL classification: H6, H51 Keywords: Strategic planning, budgeting and financial management practices
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