Budget Implementation in a Risky Environment : Evidence from the Indonesian Public Sector

This study finds that the level of budget implementation is affected by the leadership factors (i.e. mayors’ term, tenure and age) and the proportion of capital expenditures. The level of budget implementation is relatively lower when the mayor is in the second term, is in the early years of the five-year tenure and is over 60 years old. Higher proportion of capital expenditures also reduces the level of budget implementation

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Year of publication:	2019
Authors:	Rakhman, Fuad
Publisher:	[S.l.] : SSRN
Subject:	Indonesien \| Indonesia \| Öffentlicher Sektor \| Public sector
Description of contents:	Abstract [papers.ssrn.com]

Extent:	1 Online-Ressource
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Fuad Rakhman, (2019) "Budget implementation in a risky environment: evidence from the Indonesian public sector", Asian Review of Accounting, Vol. 27 Issue: 2, pp.162-176 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments December 5, 2017 erstellt Volltext nicht verfügbar
Source:	ECONIS - Online Catalogue of the ZBW

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