PERFORMANCE BUDGETING IN CHINA: An Institutional Theory Perspective

Abstract

Budgeting is an institutional process in which policymakers allocate scarce resources to achieve certain political, economic, and social outcomes. The design of a budgeting system usually intends to control the transaction... [ view full abstract ]

Authors

  1. Meili Niu (Sun Yat-sen University)
  2. Alfred Ho (University of Kansas)

Topic Area

Topics: Topic #1

Session

G101 - 1 » G101 - Accounting & Accountability SIG Panel (1/6) (13:30 - Wednesday, 13th April, PolyU_QR512)

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