United arab emirates federal budgetary process: The decision-making styles

Abstract

The paper concentrates on the administrative side of the United Arab Emirates (UAE) budgetary process and employs a quantitative approach to test two major hypotheses about the style of decision making and the impact of this style on annual estimations of public expenditures. Therefore, the major question of the paper is not concerned with the content of these decisions (annual estimations) in a substantive descriptive and normative manner, as in public finance studies, but rather with the analysis of the outcomes of these decisions. The paper uses data from annual budgetary allocations to test certain hypotheses and concludes that UAE budgetary decision-makers in United Arab Emirates Federal ministries use an incremental style of decision making to estimate their annual expenditure.

Citation

Elhussein Mansour, A.M. (2010), "United arab emirates federal budgetary process: The decision-making styles", Journal of Public Budgeting, Accounting & Financial Management, Vol. 22 No. 3, pp. 343-375. https://doi.org/10.1108/JPBAFM-22-03-2010-B003