Modern Procedures in Public Budgeting and Accounting and the Developing Countries of South-East Asia
| Date | 01 March 1979 |
| DOI | 10.1177/002085237904500116 |
| Published date | 01 March 1979 |
| Subject Matter | Articles |
ITEMS OF NEWS
CONTENTS
ARTICLE (pages 85 to 86)
Modern Procedures in Public Budgeting and Accounting and
the Developing Countries of South-East Asia
TECHNICAL CO-OPERATION (pages 86 to 87)
Cameroon, Malaysia, Mexico, Mozambique, Swaziland,
Tunisia, United Nations
NEWS IN BRIEF (pages 87 to 88)
AAPAM, Asian Development Bank, Portugal, United
Kingdom, United States
CHRONICLE OF THE INSTITUTE (pages 89 to 98)
Modern Procedures
-
program budgeting,
,
in Public Budgeting and Accounting
-
problems inherent in the revenue side of
and the Developing Countries
the budget,
-
the role of price development in the
.
of South-East Asia *
budget
and in budget estimates,
The German Foundation for International
-
adapting the budget during the execution
Development (DSE) and the International Insti-
phase to changed conditions,
tute of Administrative Sciences jointly organ-
-
progress control and evaluation of public
ized ~ an International Conference on Modern
expenditures,
Budgeting and Accounting Procedures in Pub-
-
control mechanism under
lic Finance, at Berlin from 18 to 28 November
budget execution,
1978. IIAS was represented by members of
-
importance of an efficient accounting sys-
its Working Group on Integrated Budgeting
tem for budgeting,
Systems, who described the modern budgeting
-
cost accounting in public administration,
and accounting methods used in the United
-
use of adp for planning, budgeting, and
States and some European countries, including
budget execution, including disbursements
Austria; Denmark, France, Norway, and Swe-
and accounting for them,
den ; while civil servants of the Federal Ministry
-
basic administrative considerations in con-
of Finance, Bonn, explained the integrated bud-
nection with introducing informatics in de-
get cycle of the Federal Republic of Germany.
veloping countries,
The Conference was attended by delegates
-
special aspects of budgeting under condi-
from ten important South-East Asian countries,
tions prevailing in developing countries,
who were mostly directors of the budget and
-
coordination of development planning with
chief accountants. They ensured a competent
budgeting and budget appropriations,
discussion about the possibilities of the use of
-
modern budgeting and accounting procedures
adapting budgeting methods to the perform-
ance
by developing countries and the obstacles
capacity of the financial administra-
en-
countered.
The topics of the Conference
tion, and
covered :
-
status and power of the budgeting authority.
-
problems of task planning in connection
The wide range of subjects shows, in this
with budget planning, with special reference
rather concentrated version, the need for inte-
to macroeconomic objectives,
grating the planning, budgeting, and accounting
-
abandonment of the annual budget ap-
and for avoiding a splitting up of responsibili-
proach and change-over to medium-term
ties within the budget cycle. The efficiency
financial planning,
and transparency of financial management de-
pend on a satisfactory solution to these prob-
*
lems. This need is in no
By Hans Clausen Korff
way limited to devel-
86
oping...
To continue reading
Request your trial