Budgetary Commitment

Budgetary Commitment is a formal allocation of financial resources within a governmental or organizational budgeting process that establishes a legal or administrative obligation to spend funds for a specific purpose, thereby distinguishing it from mere budgetary authorization or appropriation by signifying an advanced stage in the budget execution cycle where resources are reserved for impending expenditures.

51

Publications

4.6K

Citations

82

Authors

58

Institutions

Publications per year

2017–2026

13

Variants

Budgetary Commitments

Authors

82

  1. PP
    Per Pettersson‐Lidbom

    Stockholm University, Sweden

    2 publications · 143 citations

    2

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  2. HN
    Hossein Nouri

    College of New Jersey, United States

    2 publications · 414 citations

    2

    h-index

  3. VK
    Vincent K. Chong

    The University of Western Australia, Australia

    2 publications · 369 citations

    2

    h-index

  4. AS
    Ann Scheck McAlearney

    The Ohio State University, United States

    2 publications · 98 citations

    2

    h-index

  5. AW
    Aaron Wíldavsky

    University of California, Berkeley, United States

    2 publications · 2.3K citations

    2

    h-index

1–5 of 82

Venues

  1. SSRN Electronic Journal

    Repository · 3 publications · 97 citations

    3

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  2. 2

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  3. Accounting Organizations and Society

    2 publications · 414 citations

    2

    h-index

  4. Behavioral Research in Accounting

    BRIA · 2 publications · 532 citations

    2

    h-index

  5. 2

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1–5