Determinants of sound budgeting and financial management practices at the decentralised level of public administration [electronic resource] / Ben Smith Owusu Bempah

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Bempah, Ben Smith Owusu

Material type: Article

ArticlePublication details: Paris : OECD Publishing, 2017.Description: 20 p. ; 21 x 28cmSubject(s):

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In: OECD Journal on Budgeting Vol. 16, no. 2, p. 109-128Abstract: 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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Working Paper	Biblioteca Digital	Colección OECD	OECD budget-16-5jg19mnf3vr1 (Browse shelf(Opens below))	Not For Loan

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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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