ABSTRACT

Introduction ..................................................................................................... 80 Methodology .....................................................................................................82 General Uniformity of Budget Management Rules .................................... 84

Capacity of the Legislature to Amend the Budget Submitted to It ...... 84 Legal Basis of the Requirement for Legislative Authorization of Spending ...................................................................................................... 84 Terms Governing Compliance with the Budgets Approved by the Legislature .....................................................................................................85 Accounting Approach Used to Prepare Government Financial Statements .....................................................................................................85

Diversity of Budget Practices ......................................................................... 86 Medium-Term Budget Framework ...........................................................87 Prudent Economic Assumptions ...............................................................87 Top-Down Budgeting Techniques .............................................................87 Relaxing Central Input Controls .............................................................. 88 Focus on Results ......................................................................................... 88 Budget Transparency .................................................................................. 88 Heterogeneity of Budget Practices Within Canada.................................89

How to Explain These Results? .......................................................................89 The Rationalist Approach ...........................................................................89 The Culturalist Approach .......................................................................... 90 The Diffusionist Approach .........................................................................91

80