Chapters authored
New Approaches in Public Budgeting
This study intends to evaluate the contributions of new budgetary approaches classified as (i) environment-friendly budgetary approach, (ii) citizen-centred budgetary approach, (iii) citizen’s budget approach, (iv) participatory budget approach and (v) gender-responsive budgeting approach, to contemporary budgetary system implementations. Although emphasis is placed on establishing a relationship between costs and intentional outcomes when explaining performance within the sphere of contemporary budgetary system implementations, new budgetary approaches facilitate interpretation of performance on the basis of costs versus intended impacts. From this standpoint, the common and most significant merit of new budgetary approaches is that they serve for assuring accountability on the economic and social externalities created with the public budget, for not only the citizens that actively participate in the financing of public activities but also those who benefit from the services thus delivered.
Part of the book: Public Economics and Finance