Definitions
Budgeting is the essential part of financial management in which sometimes has nonfinancial measures and targets.
A decision-making process within the public sector might be a political process in harmonizing varied/conflicting interests among constituents.
Budget reform is an institutional effort for improving in planning, control, and coordination.
Introduction
A budget is a monetary function of a plan. In other words, it is “a definite plan or proposal for financing the business of a future period both with respect to revenues and expenditures” (Willoughby et al. 1917). All activities for strategic objectives in the plan need resources allocated for implementing them. In the public sector, especially for the government sector, the budget is prepared and submitted by the executive to the legislature for its approval. By contrast to the private sector, resources for all...
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Yamamoto, K. (2016). Budgeting and Decision-Making. In: Farazmand, A. (eds) Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer, Cham. https://doi.org/10.1007/978-3-319-31816-5_2327-1
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DOI: https://doi.org/10.1007/978-3-319-31816-5_2327-1
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