Includes bibliographical references. Schiavo-Campo, S. (2017). Government budgeting and expenditure management : Principles and international practice. New York, NY : Routledge.

The Government Budget: Mirror of Society's Choices -- Introduction -- The Meaning of the Budget -- The Diversity of International Experience -- The Nature of the Budget -- The Primacy of the Political --Facing Reality -- Waste-fraud-and-abuse? -- Governance and Public Financial Management -- Governance and Democracy -- The Four Pillars of Governance -- The implications for Public Financial Management -- Transparency -- Participation -- Predictability through the Rule of Law -- Accountability -- Corruption and PFM: A Preview -- Worldwide Trends in Governance -- Capacity and Budgetary Outcomes -- Capacity is Multidimensional -- The Challenge of Institutional Development -- Capacity if Relative -- Public Finance Policy and Public Financial Management -- Policy versus Management -- Four Principles of PFM -- Four Criteria of PFM Performance -- Globalization and Public Finance

The government budget should be the financial mirror of society's choices. Yet most people view budgeting as the epitome of eye-glazing subjects, rarely explained in a way that is understandable to the non-specialist and too often presented without adequate consideration of a country's governance and institutional capacity. Government Budgeting and Expenditure Management fills a gap in the literature to redress these failings and does so in comparative international perspective. This book provides a comprehensive but pithy and easy-to-understand treatment of public financial management, taking into account a variety of special issues including budgeting in post-conflict situations, at subnational government levels, for military/security expenditures, and in countries with large extractive revenues. Distilling the lessons of budgeting reform in countries at different levels of income and administrative capacity, each chapter gradually progresses from the basic principles to the more technical aspects and then on to implementation issues, using concrete examples and illustrations from around the globe. Government Budgeting and Expenditure Management is ideally suited as the primary text for advanced undergraduate or graduate courses in government budgeting or public financial management, or as a supplementary text for courses in public finance, public economics, economic development, public administration or comparative politics. With its attention to practical implementation aspects, the book will also be of direct interest to practitioners, policy-makers, and government employee training organizations.