IDEAS home Printed from https://ideas.repec.org/h/elg/eechap/20388_13.html
   My bibliography  Save this book chapter

Foundations of public expenditure management: theories and concepts

In: Research Handbook on Public Financial Management

Author

Listed:
  • Simanti Bandyopadhyay
  • Harsahib Singh

Abstract

Public expenditure management involves efficient utilization of financial resources for the delivery of public services. The chapter starts with the expenditure plans in crafting the budget of a government. It also discusses the major theories of public expenditure, classified into four classes: theories based on (a) macroeconomic performances, (b) public economics, (c) political system, and (d) budgetary targets. These theories offer guidelines about a benchmark on expenditures to be incurred by the government and thus can possibly contribute to minimize the extent of strategic behavior of the stakeholders in the process of budget preparation of a government. The challenges related to estimations of expenditure needs and implementation of optimal allocation of resources, which influence the spending decisions of the government, are also discussed. The challenges in estimations of expenditure needs can lead to or reinforce the challenges in ground level implementations.

Suggested Citation

  • Simanti Bandyopadhyay & Harsahib Singh, 2023. "Foundations of public expenditure management: theories and concepts," Chapters, in: Komla Dzigbede & W. B. Hildreth (ed.), Research Handbook on Public Financial Management, chapter 13, pages 238-257, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:20388_13
    as

    Download full text from publisher

    File URL: https://www.elgaronline.com/doi/10.4337/9781800379718.00026
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:elg:eechap:20388_13. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Darrel McCalla (email available below). General contact details of provider: http://www.e-elgar.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.