科研之友
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摘要
This study sought to evaluate the budgetary slack in Zimbabwean public institutions. The study suggests that the propensity to create budget slacking is mainly a systems perspective, in view of the communication feedback and the design of the processes in budgets. Bureaucracy in the budgeting process and delays in the approval and submissions of funds from central government provides opportunities for budget holders to put reliance on experience and personal judgement, thus resulting in budget gaming. Sound management procedures must be put in place to enhance efficiency for the benefit of both internal and external stakeholders.
- 出版日期2012
