Importance of discretionary budgetary governance in economic institutions Case study

Authors

  • Hakim LATTOUI University of M'sila
  • Lakhdar LOUGLAITHI University of M'sila

Keywords:

Budget, Governance, Risk management, Transparency

Abstract

This research aims to highlight the importance of internal governance through the importance of discretionary budget governance, as the research highlighted the importance of discretionary budget governance through how it is prepared, methods of following it up, and how to correct it if necessary to strengthen governance within the institution. The results have shown that there is a role for discretionary budget governance in strengthening governance by contributing to the transparency and credibility of information. It also contributes to risk management within the institution and thus to the continuity and sustainability of the institution in light of its preparation on accurate and solid foundations when preparing it, and its ability to be verified in light of the available capabilities.

Downloads

Download data is not yet available.

Downloads

Published

06/30/2024

Issue

Vol. 9 No. 01 (2024)

Section

Articles

License

Copyright (c) 2026 Journal Of Contemporary Economic Studies

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

You are granted the following rights:

1. **Sharing** – You may copy, distribute, and transmit the work in any medium or format.
2. **Adapting** – You may remix, transform, and build upon the work.
3. The licensor cannot revoke these freedoms as long as you follow the license terms.

### Under the following conditions:

1. **Attribution** – You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
2. **NonCommercial** – You may not use the material for commercial purposes.
3. **No Additional Restrictions** – You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.

### Notes:

- You do not have to comply with the license for elements of the work that are in the public domain or where your use is permitted by an applicable exception or limitation.
- No warranties are given. The license may not grant all the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.