Two Worlds of Budgeting: A comparative study of two Sri Lankan local governments - Softcover

Perera, Koswattage Priyanga; J. Kuruppu, Chamara

Softcover

ISBN 10: 3639281950 ISBN 13: 9783639281958

Publisher: VDM Verlag Dr. Müller, 2010

Synopsis

Accounting systems in the public sector are increasingly subject to changes due to the introduction of New Public Management (NPM) reforms. The World Bank, the International Monetary Fund, the Asian Development Bank, and the United Nation induce governments to adopt NPM reforms. Consequently, scholars endeavour to examine accounting and budgeting reforms both in central governments and local governments. However, little research has been conducted in concerned with Sri Lankan local governments budgeting. This book is, therefore, intended to cast light on budgeting process, its changes, and forces behind such changes in the island's two local governments. A theoretical framework consisting of two perspectives, namely technical perspective and a perspective on forces for change has been used to analyse the data collected. In doing so, this study adds new knowledge and pinpoints some issues that can be useful for policy-makers in the process of policy making. Similarly, our analysis highlights topics that need to be further studied.

About this title

About the Authors

Priyanga S. Perera (B.Com, M.Sc.) obtained her bachelor education at Ruhuna University, Sri Lanka and master education at Bodo Graduate School of Business, Norway. Chamara J. Kuruppu (B.Com, M.Sc., Ph.D.) obtained his first degree at Ruhuna University, Sri Lanka and postgraduate education at Bodo Graduate School of Business, Norway.

Priyanga S. Perera (B.Com, M.Sc.) obtained her bachelor education at Ruhuna University, Sri Lanka and master education at Bodo Graduate School of Business, Norway. Chamara J. Kuruppu (B.Com, M.Sc., Ph.D.) obtained his first degree at Ruhuna University, Sri Lanka and postgraduate education at Bodo Graduate School of Business, Norway.

Edition details

• Publisher: VDM Verlag Dr. Müller
• Publication date: 2010
• Language: English
• ISBN 10: 3639281950
• ISBN 13: 9783639281958
• Binding: Paperback
• Number of pages: 96