Accounting for Local Government Budget Reforms: Public Sector Reforms in Developing Countries - Couverture souple

Kasumba, Stephen

 
9783659300288: Accounting for Local Government Budget Reforms: Public Sector Reforms in Developing Countries

Synopsis

This book critically examines the macro dynamics and micro processes involved in the adoption and implementation of budget reforms in local governments in Uganda. It reveals the coercive role of supranational agencies, supplemented by normative processes of local elites and the strategic imitations of the nation-state of Uganda, in providing the demand and supply of new budgetary practices in local governments in Uganda. It provides useful insights into the extensions of the neo-institutional sociology theory. The implementation of the new budgetary practices in local governments in Uganda were affected by factors like, power relations and mistrust between various stakeholders in the local government structure; varying knowledge and skills of the budget reforms; corruption and rent-seeking tendencies of various actors.

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À propos de l?auteur

Stephen Kasumba holds a PhD in Accounting from the University of Essex, UK in 2009. He has wide experience in teaching accounting related discipline in Universities both in the UK and in Uganda. He has several publications in his favour in internationally renowned and refereed journals, such as AAAJ, AJEMS and others.

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