Information Management for Public Budget Decision Making: Insights from Organization and Budget Theories

Information Management for Public Budget Decision Making: Insights from Organization and Budget Theories

Yaotai Lu, Khi V. Thai
ISBN13: 9781609607685|ISBN10: 1609607686|EISBN13: 9781609607692
DOI: 10.4018/978-1-60960-768-5.ch011
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MLA

Lu, Yaotai, and Khi V. Thai. "Information Management for Public Budget Decision Making: Insights from Organization and Budget Theories." Inter-Organizational Information Systems and Business Management: Theories for Researchers, edited by Kishor Vaidya, IGI Global, 2012, pp. 169-191. https://doi.org/10.4018/978-1-60960-768-5.ch011

APA

Lu, Y. & Thai, K. V. (2012). Information Management for Public Budget Decision Making: Insights from Organization and Budget Theories. In K. Vaidya (Ed.), Inter-Organizational Information Systems and Business Management: Theories for Researchers (pp. 169-191). IGI Global. https://doi.org/10.4018/978-1-60960-768-5.ch011

Chicago

Lu, Yaotai, and Khi V. Thai. "Information Management for Public Budget Decision Making: Insights from Organization and Budget Theories." In Inter-Organizational Information Systems and Business Management: Theories for Researchers, edited by Kishor Vaidya, 169-191. Hershey, PA: IGI Global, 2012. https://doi.org/10.4018/978-1-60960-768-5.ch011

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Abstract

Information is very important throughout the government budgetary process which consists of budget preparation, budget appropriations, budget execution, and auditing and evaluation. When their budgets are prepared, agencies need various sources of data including those related to all types of government revenues and expenditures, economic conditions, agency needs, and services to provide. In each phase of the budgetary process, data are needed for decision making concerning the amount of money to allocate, the programs to establish, outputs to measure, performance to evaluate, and goals and objectives to accomplish. In the United States, these data have been provided via various types of budgetary techniques, including line-item budgeting, program budgeting, planning-program budgeting systems, performance budgeting and zero-based budgeting.

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