ZBB is a data-driven budgeting method that demands a department or division justify its expenses on an ongoing basis. And it’s a favorite of some in the startup world (and was employed by Elon Musk ...

The joint-sitting of Parliament yesterday, endorsed the implementation of performance-based budgeting across all budgetary bodies to address the persistent issues of capital budget underutilisation ...

For decades, marketing budgets were based on historic precedent. The formula was simple: Take last year’s spend, and add a modest bump for inflation or anticipated growth. But as economic volatility ...

Some Mississippi lawmakers want to tie funding to the state’s universities and colleges based on student success. In a joint universities and colleges meeting, House and Senate lawmakers evaluated the ...

This paper examines the role of cost accounting in public financial management, focusing on budget credibility, performance-based budgeting, public procurement, and corruption detection. Despite ...