Part I. Rethinking the Nature of Budgeting

1. Introduction: The Purpose of Budgeting Reconsidered

2. A Theory of Budgeting

3. Raising the Frontline Stakes

4. Concluding Remarks

Part II. Budget Systems throughout the World

1. Europe

2. North and South America

3. Asia 

4. Africa

5. Oceania

6. Middle East and China

References