Boom and Bust Budgeting: Repetitive Budgetary Processes in Nigeria, Kenya and Ghana |
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Authors: | Eddy Omolehinwa,& Emery M. Roe |
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Affiliation: | Department of Accounting at the University of Lagos, Nigeria,;Office of Research and Public Policy at the University of California |
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Abstract: | One of the least studied topics in comparative budgeting is how governments budget during economic and boom and bust cycles. Theory and past evidence suggest that national budgets of poorer countries are made and remade continuously over these periods. Case material from Nigeria as well as supplemental information from Ghana and Kenya illustrate the principal features of the persistence, types, and sequence of such repetitive budgeting. The experience of the three countries in boom and bust budgeting has considerable implications both for a theory of comparative budgeting and for national budget management and policy in Subsaharan Africa specifically. |
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