iran  budgeting  structure  and concepts  have  changed  since  200 i .these changes  embrace  the  items  such  as  ,   concepts  of revenues  ,   expenses  , capital   assets   as  well   as   financial   assets   ,    which   resulted    in  more information  transparency .   as a results  the government  budget  is  drawn up  as  such  of an  economic   firm's  budget.  structural  ref...

The budget is the key means for effecting policy in democracies, yet its preparation is typically an opaque and arcane process. Participatory budgeting is making inroads in municipalities, but is usually limited to a small fraction of the total budget as its methods do not scale: They cannot handle quantitative budget items nor hierarchical budget construction. Here we apply the Condorcet princ...

This study investigates the influence of manager and department variables on budget characteristics in private Jordanian universities. This paper aims to study the relationship between the departments’ heads characteristics and department features with the budget participation, information sharing, budget adequacy, goal clarity, and budget feedback in private universities in Jordan. It draws on...

Introduction Budget dynamics may sound as a contradiction in terms to scholars familiar with Wildavsky and colleagues' seminal work on public budgeting (Wildavsky 1964). As stated by Davis, Dempster, and Wildavsky (1966, 529): " This year's budget is based on last year's budget, with special attention given to a narrow range of increases or decreases. " For some years this simple model was cons...