The joint-sitting of Parliament yesterday, endorsed the implementation of performance-based budgeting across all budgetary bodies to address the persistent issues of capital budget underutilisation ...

For decades, marketing budgets were based on historic precedent. The formula was simple: Take last year’s spend, and add a modest bump for inflation or anticipated growth. But as economic volatility ...

This paper examines the role of cost accounting in public financial management, focusing on budget credibility, performance-based budgeting, public procurement, and corruption detection. Despite ...

New year, new city leaders, new budget in the works. The city of Santa Fe is holding a budget workshop session Thursday ...

Pete Pyhrr’s concept of zero-based budgeting was adopted by his company, Texas Instruments, at the time of its inception in the early 1970s, and soon after by Jimmy Carter while he was governor of ...