OECD Journal on Budgeting

The OECD Journal on Budgeting is published three times per year. It draws on the best of the recent work of the OECD Working Party of Senior Budget Officials (SBO), as well as special contributions from finance ministries, academics and experts in the field and makes it available to a wider community in an accessible format. The journal provides insight on leading-edge institutional arrangements, systems and instruments for the allocation and management of resources in the public sector.

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Determinants of sound budgeting and financial management practices at the decentralised level of public administration

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                                                      


JEL: H51: Public Economics / National Government Expenditures and Related Policies / National Government Expenditures and Health; H6: Public Economics / National Budget, Deficit, and Debt
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