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 language | English |
|---|---|
| Title of host publication | European Public Sector Accounting. |
| Editors | Peter Lorson, Susana Jorge, Ellen Haustein |
| Publisher | University of Coimbra |
| Chapter | 4 |
| Pages | 95-117 |
| Number of pages | 23 |
| Edition | 1 |
| ISBN (Electronic) | 978-989-26-1861-6 |
| ISBN (Print) | 978-989-26-1861-2 |
| DOIs | |
| Publication status | Published - 2019 |
| Externally published | Yes |
| Publication type | A3 Book chapter |
Keywords
- Budget planning
- Budgetary accounting
- Budget models
- Types of appropriations