OECD Journal on Budgeting
The OECD journal on public sector budgeting, 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, 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.
- 3 times a year
- ISSN: 16812336 (online)
- https://doi.org/10.1787/16812336
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
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