Kristiansen, Mads Boge
Budget reforms in times of austerity : a centralization cascade in Danish central government / Mads Boge Kristiansen .-- , 2018
Disponible también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
Bibliografía.
Based on a study of changes of the Danish budget institutions, the paper explores how a centralization cascade may look like, and discusses the consequences thereof. The paper identifies a centralization cascade, as the Ministry of Finance acquires
increased power and greater control over the line ministries. Consequently, line ministries enhance their control over their agencies, which is followed by enhanced internal management and control within agencies. The changes imply both functional
and dysfunctional consequences as well as the appearance of a range of trade-offs between the different functions of a budget.
PRESUPUESTOS
INSTITUCIONES
GASTO PUBLICO
CONTROL
DESCENTRALIZACION ADMINISTRATIVA
DINAMARCA
Public Budgeting and Finance 0275-1100 v. 38, n. 3, Fall 2018, p. 58-75
Budget reforms in times of austerity : a centralization cascade in Danish central government / Mads Boge Kristiansen .-- , 2018
Disponible también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
Bibliografía.
Based on a study of changes of the Danish budget institutions, the paper explores how a centralization cascade may look like, and discusses the consequences thereof. The paper identifies a centralization cascade, as the Ministry of Finance acquires
increased power and greater control over the line ministries. Consequently, line ministries enhance their control over their agencies, which is followed by enhanced internal management and control within agencies. The changes imply both functional
and dysfunctional consequences as well as the appearance of a range of trade-offs between the different functions of a budget.
PRESUPUESTOS
INSTITUCIONES
GASTO PUBLICO
CONTROL
DESCENTRALIZACION ADMINISTRATIVA
DINAMARCA
Public Budgeting and Finance 0275-1100 v. 38, n. 3, Fall 2018, p. 58-75