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Advanced Search Results For "BUDGET process"

1 - 10 of 4,570 results for
 "BUDGET process"
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Determinants and Consequences of Budget Reallocations*.

Publication Type: Academic Journal

Source(s): Contemporary Accounting Research. Sep2021, Vol. 38 Issue 3, p1782-1808. 27p.

Abstract: RÉSUMÉ: Déterminants et conséquences des réaffectations de crédits budgétaires Les auteurs s'intéressent aux déterminants et aux conséquences des réaffectations de crédits budgétaires — soit les rectifications apportées au budget en cours d'année. À l'...

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Flash Sintered Potassium Sodium Niobate: High-Performance Piezoelectric Ceramics at Low Thermal Budget Processing.

Publication Type: Academic Journal

Source(s): Materials (1996-1944). Oct2022, Vol. 15 Issue 19, p6603. 8p.

Abstract: Alternative sintering technologies promise to overcome issues associated with conventional ceramic sintering such as high thermal budgets and CO2 footprint. The sintering process becomes even more relevant for alkali-based piezoelectric ceramics such a...

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The association between budget inaccuracy and technical efficiency in Australian local government.

Publication Type: Academic Journal

Source(s): Public Money & Management. May2022, Vol. 42 Issue 4, p251-261. 11p.

Abstract: Little is known about the effect of budget inaccuracy on technical efficiency and financial resilience. To remedy this gap, we employed a six-year panel of data to conduct various econometric estimations. We found that budget inaccuracy did indeed lead...

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ПОНЯТИЕ И ПРАВОВОЕ РЕГУЛИРОВАНИЕ СОГЛАСИТЕЛЬНЫХ ПРОЦЕДУР: (на примере принятия федерального закона о федеральном бюджете).

Publication Type: Academic Journal

Source(s): Russian Juridical Journal / Rossijskij Juridiceskij Zurnal. 2022, Vol. 144 Issue 3, p50-57. 8p.

Abstract: Статья посвящена исследованию института согласительных процедур в финансовом праве. Отмечается отсутствие легального определения понятия «согласительные процедуры» и приводятся позиции исследо- вателей по данному вопросу. Раскрывается сущность согласит...

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Atuação do Legislativo na Aprovação do Orçamento Público Municipal.

Publication Type: Academic Journal

Source(s): Sociedade, Contabilidade e Gestão. jan-abr2022, Vol. 17 Issue 1, p22-42. 21p.

Subjects:
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Austerity and budget execution: control versus flexibility.

Publication Type: Academic Journal

Source(s): Journal of Public Budgeting, Accounting & Financial Management. 2022, Vol. 34 Issue 2, p292-309. 18p.

Abstract: Purpose: How does the era of austerity affect flexibility and control in budget implementation? The execution phase of the budget has remained underexplored in the budgeting literature. Theoretically, a crisis and austerity period may trigger changes i...

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Do non-financial performance and accrual-based cost information affect public sector budgeting?

Publication Type: Academic Journal

Source(s): Journal of Public Budgeting, Accounting & Financial Management. 2022, Vol. 34 Issue 6, p95-116. 22p.

Abstract: Purpose: This study aims to provide evidence of how budget officers use non-financial and accrual-based cost information in the budgeting process and how the usage of this information is influenced by financial constraints. Design/methodology/approach:...

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