The Role of Budgeting Systems in Supporting Strategic Management in the Public Sector

This chapter is concerned with budgeting systems in public authorities and how they can be enhanced to aid the contemporary challenges facing the public sector. The impact of financial austerity in many countries has radically changed many aspects of public sector management such that traditional approaches need to be considered. Key to this is the relationship between budgeting systems and the twin issues of strategic management and performance management in the public sector organizations (PSO) as illustrated in Figure 2.1. These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.