Comparative Public Budgeting: A Global Perspective

Comparative Public Budgeting and Finance is a collection of original chapters examining public budgeting issues, methods, and techniques in countries around the world. Each chapter:--explores the history of the budget system and how it fits within the political system in the country, as well as the legal foundation and any reforms that affect the budget system. A discussion of revenue and expenditure allocations is included in each section. --provides the reader with political, demographic and economic background information on each country along with a detailed analysis of the budgeting process. This information is reinforced with charts, tables and figures. In addition, questions at the end of each chapter will provide the students with key concepts to focus on.--also examines topics such as: budget behavior and decision making, capital budgeting, analytical processes, budget processes, intergovernmental relations, budget reform, performance budgeting, and financial management. --concludes with a list of thought provoking questions, an appendix, end notes and a glossary which provides a point of departure for classroom discussion as well as individual student research on each country.Appropriate Courses:Primary Course Title: Comparative Budgeting. Primary Department: Public Administration.Secondary Course: Budget and Finance. Secondary Department: Public Affairs, Department of Political Science, or Public Affairs.This book is specifically designed for a graduate level course in budgeting. There are no other books currently on the market that examine budgeting in a comparative sense that focuses on individual countries. So, rather than utilize a lot of articles from journals a faculty member can use one text and use the articles as supplemental documents. This is the greatest benefit. The second benefit is the instructor’s manual with the lecture outline and power point slides. The instructor should have minimal preparation for the course and students can simply read the questions at the end of the chapter to see where they should focus their attention.The book stands out because it is a one of kind in an area that has massed considerable attention in the last year given the credit crunch that has occurred world wide. It is important from a pedagogical standpoint to provide the instructor with as much information and tools as possible given the need to fully utilize technology in the classroom.1. Does the book have questions at the end of the chapters?2. Does the book provide power point slides?3. Does the book provide an instructor’s manual.4. Does the book critically assess the subject matter and cause students to think?5. Does the book address the issues in a coherent fashion?There are no books that examine comparative budgeting utilizing this paradigm, a country by country examination. Books that are on the market utilize a thematic approach and then use country examples when discussing those themes. For example: Anwar Shah (ed). Budgeting and Budgetary Institutions, 2007/ The World Bank.

Chapter1 An Introduction to Comparative Budgeting
PartI Africa
Chapter2 Ghana's Movement Toward Fiscal Decentralization
PartII Asia
Chapter3 Accountability Building through Budgetary Reform: China's Experience
Chapter4 Budgeting and Financial Reform in Korea
Chapter5 Budgeting for Results: Enhancing the Budget Process in the Philippines through Public Expenditure Reforms
Chapter6 The Limits of Budget Reform in Taiwan
Chapter7 Public Budgeting Systems in Thailand
Chapter8 Budgeting in Viet Nam: Decentralized Decision-making in a Unitary State Budget Environment
PartIII Europe
Chapter9 Budget Reform Process and Financial Management in Italy
Chapter10 Public Sector Budgeting in the UK: Devolution of Powers and Responsibilities
PartIV Middle East
Chapter11 Budgeting Under Resource Abundance and Hesitant Steps to Decentralized Capital Investment in Iraq
Chapter12 Budget Discipline and Undisciplined Politics and Finance: The Case of Jordan
Chapter13 Budget Making and Intergovernmental Fiscal Relations in Pakistan
Chapter14 Budgetary Systems in Saudia Arabia: Reform Needed
Chapter15 Finance Reform and Performance-Based Budgeting in the United Arab Emirates
PartV North America
Chapter16 Review and Reallocation in the Canadian Federal Government's Budgetary System
Chapter17 Decentralization, Budgets and the Challenge of Intergovernmental Coordination: Lessons Learned from Mexico
Chapter18 Federal Budgeting in the United States
PartVI South America
Chapter19 Budgeting in Brazil under the Law of Fiscal Responsibility
Chapter20 Learning from Others: Budgeting in the New Millenia