CAIDEN, Naomi <br/><br/>
Budgeting in developing countries :  a review of recent literature 

 - New York :  Marcel Dekker,  1988 
<br/><br/> Recent literature on budgeting in developing countries may be divided into two main areas, the first concerned with the application of program and performance budgeting to individual countries, and the second with analysis of comparative budget systems. Program and performance budgeting remains a dominant prescription despite its questionable record in practice. While there are several useful descriptive studies in practice. While there are several useful descriptive studies of budgeting these there are insufficient for purposes of generalization and further research is needed to explore specific areas in depth, construct comparative frameworks, evaluate budgetary capacity, clarify assumptions, and utilize insight from related areas of study