Budgets and budgetary accounting

Research output: Chapter in Book/Report/Conference proceedingChapterScientificpeer-review

Abstract

This chapter describes various approaches to budgeting, which is the traditional essence of public sector accounting. This includes budget planning and budget-linked accounting. The roles and functions of budgets are presented as well the ideas and practices of both traditional budgets and modern variants such as output- and performance-based budgets.
Original languageEnglish
Title of host publicationEuropean Public Sector Accounting.
EditorsPeter Lorson, Susana Jorge, Ellen Haustein
Chapter4
Pages95-117
Number of pages23
Edition1
ISBN (Electronic)978-989-26-1861-6
DOIs
Publication statusPublished - 2019
Externally publishedYes
Publication typeA3 Book chapter

Keywords

  • Budget planning
  • Budgetary accounting
  • Budget models
  • Types of appropriations

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