Budgets and budgetary accounting

Lasse Oulasvirta

doi:10.14195/978-989-26-2464-8_3

Budgets and budgetary accounting

Lasse Oulasvirta

Administrative Studies

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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 as 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 C. Lorson, Susana Jorge, Ellen Haustein
Chapter	3
Pages	95-121
Number of pages	27
Edition	2
ISBN (Electronic)	978-989-26-2464-8
DOIs	https://doi.org/10.14195/978-989-26-2464-8_3
Publication status	Published - 2023
Publication type	B2 Book chapter

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10.14195/978-989-26-2464-8_3Licence: CC BY-NC-ND

Budgets and budgetary accountingFinal published version, 2.12 MBLicence: CC BY-NC-ND

https://urn.fi/URN:NBN:fi:tuni-202406117112Licence: CC BY-NC-ND

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Budgets and budgetary accounting

Abstract

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