TY  - JOUR
AB  - The transition to democracy and a free market economy in Hungary and other Central European nations has provided a unique opportunity to study rapid change in budget systems, institutions, and policies. This article examines budgeting in Hungary since 1989, beginning with an analysis of the comparative budgeting literature in an attempt to identify an appropriate theoretical framework for the study. Then it explores budgetary definition and measurement problems, debt and economic conditions, external actors and constraints on the budget, budget institutions and process, and the impact of Parliament on the budget and concludes by assessing the problems and prospects for Hungarian budgeting.
VL  - 10
IS  - 1
SN  - 1096-3367
DO  - 10.1108/JPBAFM-10-01-1998-B004
UR  - https://doi.org/10.1108/JPBAFM-10-01-1998-B004
AU  - LeLoup Lance T.
AU  - Dietz Andrea
AU  - Hogye Mihaly
AU  - Papai Zoltan
AU  - Urban Laszlo
AU  - Varadi Laszlo
PY  - 1996
Y1  - 1996/01/01
TI  - Budgeting in hungary during the democratic transition
T2  - Journal of Public Budgeting, Accounting & Financial Management
PB  - Emerald Publishing Limited
SP  - 89
EP  - 120
Y2  - 2024/04/25
ER  -