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Tuesday, January 13, 2009

The Accounting Discipline and the Government Budgeting Concept

Joseph Mensah Onumah
jmonumah@yahoo.com or jmonumah@ug.edu.gh
University of Ghana Business School, Legon
Samuel Nana Yaw Simpson 
University of Ghana Business School, Legon

The government budget has been influenced by different disciplines with different emphases. This paper discusses some disciplines which through time have influenced the budgeting concept – political science, economics, public administration and accounting – stressing that government accounting, and its research, which earlier has been almost ignored, especially in developing countries, should be revisited. This can engender positive developments; the adoption of sound accounting practices in budgeting and public finance, engagement of skilled accounting personnel and can limit considerably the misapplication and misuse of budgetary resources that have characterised public institutions especially in developing countries, and ensure better budgetary outcomes.

Onumah, Simpson the Accounting Discipline and the Government Budgeting Concept

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