ECN 353 GOVERNMENT BUDGETING – SYLLABUS
Assoc. Prof. Yeşim KUŞTEPELİ
DEU-Faculty of Business Department of Economics
TEXTBOOK:
There will not be a specific textbook, but readings from different textbooks listed below.
1. Public Budgeting Systems, Seventh Edition, by Robert D. Lee Jones and Bartlett Publishers, Inc., 2003.
2. The Politics of Public Budgeting: Getting and Spending, Borrowing and Balancing by Irene S.
Rubin, Seven Bridges Press, LLC; 4th edition, May 2000.
3. Kamu Maliyesi Bütçe ve Borçlanma , Mahmut Kalenderoğlu, Agon Bilgi Akademisi, 2005.
GRADUATE ASSISTANT: Mustafa Bilman
OFFICE HOURS: 10:00-12:00 Tuesdays and by appointment
OBJECTIVE:
This class introduces the principles of government budgeting, budgetary theory, budget types, theoretical
aspects of budgeting and budget terms. The past and the current budget programs of Turkey in addition to
government budgeting programs and systems of different countries will be analyzed.
TENTATIVE SUBJECTS:
1. Public Sector in Perspective
2. Budget Cycles
3. Politics of Budgets
4. Budget Theories
5. Budget Preparation and Approval Process
6. Budget Execution
7. Budget Implementation and Control
8. Budgetary Decision-making and Politics
9. Capital budgeting and Debt
10. Intergovernmental Relations
11. Government Budget and Economic Development
EXAMS AND GRADE:
The grade of this class will consist of one midterm and one final exam besides presentations and class
discussions whose weights are as follows:
Mid-term exam
Final exam
Presentation
Class discussion
40 %
30 %
20 %
10 %
o
Students are expected to make a presentation in the second half of the semester. Presentation guidelines
and topics are given below.
o
There will be class discussion beginning from the third week of the semester. The students are required to
read the assigned articles and discuss in the class. The reading list is given below.
PRESENTATION TOPICS:
1. The budget preparation process in Turkey
2. The budget approval and execution process in Turkey
3. The budget control and auditing process in Turkey
4. The current budget program of Turkey and its comparison with past programs
5. The budget preparation, approval, execution and auditing process in the USA
6. The budget preparation, approval, execution and auditing process in China
7. The budget preparation, approval, execution and auditing process in another selected country
8. Other
PRESENTATION GUIDELINES AND RULES:
 Presentations will be prepared by a group of students formed by at most 3 students.
 Each student will present a part of the presentation.
 The presentation document will be copied for every student in the class and distributed to each student and
the professor before the presentation is made.
 The evaluation of each presentation will be made by the students in the class.
 The final exam will cover the presentation topics.
READING LIST:
o Morgan, Douglas (2002), Handbook on Public Budgeting, Chp1.
o Kuştepeli, Y., (2005), “The Relationship Between Government Size and Economic Growth: Evidence
from a Panel Data Analysis”, Dokuz Eylül Üniversitesi, İşletme Fakültesi İktisat Bölümü Tartışma
Tebliğleri Serisi No: 05/06.
o Kuştepeli, Y., (2003), “The Effect of Nominal Government Deficits on Economic Growth”, Ege
Üniversitesi, Akademik Bakış İktisadi, İdari ve Siyasal Bilimler Dergisi, 3(1-2), 47-58..
o Kuştepeli, Y. ve G. Önel, (2005) “Fiscal Deficit Sustainability with a structural break: an Application to
Turkey”, Eastern Mediterranean University, Review of Social, Economic and Business Studies, vol. 5-6,
189-208.
o Andrews, M. (2005). Performance-based budgeting reform: Progress, problems, and pointers.In: A. Shah
(Ed.), Fiscal management (pp. 31–70). Washington, DC: World Bank.
o Barg, S., Anielski, M. , Waddell, J. T. (2006), “Using Performance Information in Government Budgeting
and Reporting, Review of Best Practices”, International Unstitute for Sustainable Development, March .
o Caiden, N. (1981). “Public budgeting amongst uncertainty and instability”. Public Budgeting andFinance,
1(1), 6–19.
o Rubin, Irene S. (1990), “Budget Theory and Budget Practice? How good the Fit?”, Public Administration
Review, Vol. 50. No. 2. 179-189.
o Naomi Caiden (2006), “An exploration into the familiar and the new: public budgeting in developing
countries”, Comparative Public Administration: The Essential Readings Research in Public Policy
Analysis and Management, Volume 15, 681–699.
GENERAL DISCLAIMER: Changes to this syllabus may be made at any time during the course, as
circumstances warrant.