Accounting systems in the public sector are increasingly subject to changes due to the introduction of New Public Management (NPM) reforms. The World Bank, the International Monetary Fund, the Asian Development Bank, and the United Nation induce governments to adopt NPM reforms. Consequently, scholars endeavour to examine accounting and budgeting reforms both in central governments and local governments. However, little research has been conducted in concerned with Sri Lankan local governments budgeting. This book is, therefore, intended to cast light on budgeting process, its ...