| 000 | 01696nab a2200301 c 4500 | ||
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| 003 | ES-MaIEF | ||
| 005 | 20181008143822.0 | ||
| 007 | ta | ||
| 008 | 181008t2018 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _a2ng | ||
| 100 | 1 |
_966584 _aKristiansen, Mads Boge |
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| 245 |
_aBudget reforms in times of austerity _b : a centralization cascade in Danish central government _c Mads Boge Kristiansen |
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| 260 | _c2018 | ||
| 500 | _aDisponible también en formato electrónico a través de la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 504 | _aBibliografía. | ||
| 520 | _aBased 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. | ||
| 650 | 4 |
_948115 _aPRESUPUESTOS |
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| 650 | 4 |
_947481 _aINSTITUCIONES |
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| 650 | 4 |
_944787 _aGASTO PUBLICO |
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| 650 | 4 |
_940745 _aCONTROL |
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| 650 | 4 |
_942578 _aDESCENTRALIZACION ADMINISTRATIVA |
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| 650 | 4 |
_942730 _aDINAMARCA |
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| 773 | 0 |
_9157683 _oOP 1716/2018/3 _tPublic Budgeting and Finance _w(IEF)90019 _x 0275-1100 _g v. 38, n. 3, Fall 2018, p. 58-75 |
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| 856 | _uhttps://onlinelibrary.wiley.com/doi/epdf/10.1111/pbaf.12191 | ||
| 942 | _cART | ||
| 999 |
_c139029 _d139029 |
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