Budgeting and budgetary institutions / edited by Anwar Shah.

Includes bibliographical references and index.

Preface -- Overview / Anwar Shah -- Budgeting institutions for better fiscal performance / Jürgen von Hagen -- The budget and its coverage / Salvatore Schiavo-Campo -- Capital Budgets: theory and practice / A. Premchand -- Budget methods and practices / Alta Fölscher -- A primer on performance budgeting / Anwar Shah and Chunli Shen -- Accrual accounting in the public sector: lessons for developing countries / Paul Boothe -- Activity-based cost management in the public sector / Gary Cokins -- Budget preparation and approval / Salvatore Schiavo-Campo -- Budget execution / Daniel Tommasi -- Automating public financial management in developing countries / Stephen B. Peterson -- What would an ideal public finance management system look like? / Matthew Andrews -- Strengthening public expenditure management in Africa: criteria, priorities, and sequencing / Salvatore Schiavo-Campo -- Budgeting in postconflict countries / Salvatore Schiavo-Campo -- Country case study: Kenya / Alta Fölscher -- Country case study: South Africa / Alta Fölscher.