| Article ID: | iaor19982573 |
| Country: | United States |
| Volume: | 9 |
| Issue: | 4 |
| Start Page Number: | 590 |
| End Page Number: | 616 |
| Publication Date: | Jan 1997 |
| Journal: | Journal of Public Budgeting, Accounting and Financial Management |
| Authors: | Gyimah-Brempong Kwabena |
| Keywords: | management, government, economics, politics, social, time series & forecasting methods |
This paper uses times series cross national data and the Hicks–Kubisch methodology to investigate the pattern of budgeting and the explanation for this pattern of budgeting in Africa during the 1970s and 1980s. We find that defense, education, and economic affairs were protected, culture favored, and all other categories discriminated against in budgeting. An exploratory model to explain the observed pattern indicates that budgetary allocation in Africa can be explained in terms of political and social pressures brought to bear upon policy-makers by various interest groups.