Description

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.