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Informationen zum Autor ROY T. MEYERS is associate professor of political science at the University of Maryland, Baltimore County. He is the author of numerous reports and articles on budgetary topics, and a lecturer and consultant. His book Strategic Budgeting was the cowinner of the 1996 Louis Brownlow Award from the National Academy of Public Administration. Klappentext In this comprehensive reference, Roy T. Meyers provides an invaluable tool for anyone who wants to learn how the government budgeting process works, where it doesn't work, and how it can be improved. Filled with insights and wisdom from thirty-six contributors, this book presents an encyclopedic account of budgeting innovations today. Seven sections and twenty-nine chapters cover everything from current basic processes to the uncertain future of budgeting. "Handbook of Government Budgeting" is the definitive resource for anyone interested in the ways governments acquire and spAnd money.Nationally and internationally respected experts such as Bob Bland, Naomi Caiden, James Chan, Philip Cooper, Larry Jones, A. Premchand, Irene Rubin, and Barry White offer the reader a full spectrum of information and ideas gleaned from a broad base of practice and research. The contributors are authorities in the fields of political science, economics, accounting, and management. They include executives, managers, analysts, consultants, and academics who have studied or worked with governments. The combined wisdom of these experts ensures the most concise, complete, and thought-provoking compilation concerning government budgeting today.Each section of the "Handbook of Government Budgeting" presents multiple chapters offering different perspectives on budgetary subjects. Topics include: an overview of government budgeting; credit markets, the economy, and budget balancing; taxation in budgeting; the informational foundations of budgeting; budgeting by institutions; politics, management, and analysis in budgeting; and budgeting over time for large amounts. This comprehensive volume will prove apriceless tool to government professionals as well as professors of budgeting courses. Budgeting students and practitioners will find up-to-date information on the latest budget issues and politics in governments across federal, state, and local levels. The teaching supplemen Zusammenfassung For both accounting professionals and general managers! this reference is aimed at managers in government who need to know how the government budgeting process works! where it doesn't work! and how it can be improved. Inhaltsverzeichnis AN OVERVIEW OF GOVERNMENT BUDGETING. Features of the Budgetary Process (J. McCaffery). Understanding the Role of Conflict in Budgeting (I. Rubin). Financial Management Reform in the Federal Government (L. Jones & J. McCaffery). Budgetary Management in the United States and in Australia! New Zealand! and the United Kingdom (A. Premchand). CREDIT MARKETS! THE ECONOMY! AND BUDGET BALANCING. Understanding and Using Government Financial Statements (J. Engstrom). The Changing World of State and Local Debt Finance (M. Hackbart & J. Ramsey). State and Local Government Budgeting: Coping with the Business Cycle (M. Wolkoff). The Federal Budget and Economic Management (V. Ooms! et al.). The Rhetoric and Reality of Balancing Budgets (N. Caiden). TAXATION IN BUDGETING. The Major Tax Bases (J. Gravelle). Addressing Tax Expenditures in the Budgetary Process (B. Davie). Practical Methods for Projecting Revenues (S. Bretschneider & W. Gorr). The Politics of Taxation (S. Pollack). THE INFORMATIONAL FOUNDATIONS OF BUDGETING. The Bases of Accounting for Budgeting and Financial Reporting (J. Chan). Cost Measurement and Analysis (F. Thompson). Information Technology for Financial Management (R. Miranda). BUDGETING BY INSTITUTIONS. Preparing Agency Budgets (J. Rogers & M. Brown). Examining Budgets for Chief Executives (B. White). Legislatu...
Texte du rabat
In this comprehensive reference, Roy T. Meyers provides an invaluable tool for anyone who wants to learn how the government budgeting process works, where it doesn't work, and how it can be improved. Filled with insights and wisdom from thirty-six contributors, this book presents an encyclopedic account of budgeting innovations today. Seven sections and twenty-nine chapters cover everything from current basic processes to the uncertain future of budgeting. "Handbook of Government Budgeting" is the definitive resource for anyone interested in the ways governments acquire and spAnd money.Nationally and internationally respected experts such as Bob Bland, Naomi Caiden, James Chan, Philip Cooper, Larry Jones, A. Premchand, Irene Rubin, and Barry White offer the reader a full spectrum of information and ideas gleaned from a broad base of practice and research. The contributors are authorities in the fields of political science, economics, accounting, and management. They include executives, managers, analysts, consultants, and academics who have studied or worked with governments. The combined wisdom of these experts ensures the most concise, complete, and thought-provoking compilation concerning government budgeting today.Each section of the "Handbook of Government Budgeting" presents multiple chapters offering different perspectives on budgetary subjects. Topics include: an overview of government budgeting; credit markets, the economy, and budget balancing; taxation in budgeting; the informational foundations of budgeting; budgeting by institutions; politics, management, and analysis in budgeting; and budgeting over time for large amounts. This comprehensive volume will prove apriceless tool to government professionals as well as professors of budgeting courses. Budgeting students and practitioners will find up-to-date information on the latest budget issues and politics in governments across federal, state, and local levels. The teaching supplemen
Résumé
For both accounting professionals and general managers, this reference is aimed at managers in government who need to know how the government budgeting process works, where it doesn't work, and how it can be improved.
Contenu
AN OVERVIEW OF GOVERNMENT BUDGETING. Features of the Budgetary Process (J. McCaffery). Understanding the Role of Conflict in Budgeting (I. Rubin). Financial Management Reform in the Federal Government (L. Jones & J. McCaffery). Budgetary Management in the United States and in Australia, New Zealand, and the United Kingdom (A. Premchand). CREDIT MARKETS, THE ECONOMY, AND BUDGET BALANCING. Understanding and Using Government Financial Statements (J. Engstrom). The Changing World of State and Local Debt Finance (M. Hackbart & J. Ramsey). State and Local Government Budgeting: Coping with the Business Cycle (M. Wolkoff). The Federal Budget and Economic Management (V. Ooms, et al.). The Rhetoric and Reality of Balancing Budgets (N. Caiden). TAXATION IN BUDGETING. The Major Tax Bases (J. Gravelle). Addressing Tax Expenditures in the Budgetary Process (B. Davie). Practical Methods for Projecting Revenues (S. Bretschneider & W. Gorr). The Politics of Taxation (S. Pollack). THE INFORMATIONAL FOUNDATIONS OF BUDGETING. The Bases of Accounting for Budgeting and Financial Reporting (J. Chan). Cost Measurement and Analysis (F. Thompson). Information Technology for Financial Management (R. Miranda). BUDGETING BY INSTITUTIONS. Preparing Agency Budgets (J. Rogers & M. Brown). Examining Budgets for Chief Executives (B. White). Legislatures and Budgeting (R. Meyers). Courts and Fiscal Decision Making (P. Cooper). POLITICS, MANAGEMENT, AND ANALYSIS IN BUDGETING. Cutback Budgeting (J. Savage & H. Schwartz). Strategies for Spending Advocates (R. Meyers). Budget Implementation (R. Handrick & J. Forrester). Performance--Based Budgeting (P. Joyce). Analytical Techniques for Budgeting (M. Mandell). BUDGETING OVER TIME FOR LARGE AMOUNTS. Budgeting for Capita…