Relevant bibliographies by topics / Bangladesh Budget

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Bangladesh Budget'

Author: Grafiati
Published: 18 May 2024

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Journal articles on the topic "Bangladesh Budget"

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Rahman, Mohammad Mahbubur. "Budget Deficit Sustainability of Bangladesh." Asian Development Policy Review 5, no. 2 (2017): 120–30. http://dx.doi.org/10.18488/journal.107.2017.52.120.130.

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Mehedi Hasan Manik. "Revenue Collection and Division-Wise National Budget Allocation of the Government of Bangladesh." Jurnal Multidisiplin Madani 3, no. 4 (April 29, 2023): 845–52. http://dx.doi.org/10.55927/mudima.v3i4.3097.

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Bangladesh is a developing country, but its inequality is increasing gradually due to improper budget allocation. This study is conducted to evaluate revenue collection, the national budget along with the division-wise allocation in Bangladesh. Data for this study has been collected from the websites of the finance ministry and Bangladesh Bureau of Statistics. From the tax sector, Bangladesh collected 81.5% of revenue in 2021 and has planned to collect 88.9% in 2023. The government is expecting more earnings from the tax sector. The budget deficit of the country was -28.1% of expenses in 2021 and might be 35.7% of expenses in 2023. The increasing budget deficit is creating a fiscal burden on the economy. The country spent 18.7%, 14.8%, and 12.0% in public service, education, and interest payment, respectively, in the revised budget for 2022. Bangladesh should increase the budget allocation in agriculture, health, and housing sectors to promote sustainable development, and it should cut allocation in interest payment, public service, and defense sectors to reduce the budget deficit. Policymakers of Bangladesh may use this study to the allocate national budget and collect revenue in the future. The study considered the total expense of 15 divisions, so further study is required involving operating and developing expenses among different sub-divisions for a better understanding of the national budget allocation of Bangladesh.
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Babu, Md Tasruzzaman, and Dr Morium Akter. "Government Budget and Funding for Public Policies and Programs in Bangladesh." International Journal of Multidisciplinary Research and Analysis 05, no. 11 (November 12, 2022): 3073–80. http://dx.doi.org/10.47191/ijmra/v5-i11-15.

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This paper discussed briefly the Composition of Government Budget of Bangladesh of recent years with analyzing the composition of expenditure, explaining the share or ratio of specific policy areas in the expenditure and how the share or ratio of each major policy area got changed in the last 15 years. This paper also investigated the policy areas which were expanded and which got shrunk with explaining their reason of changes. Along with above, this paper summarized various tax sectors in Bangladesh mentioning their size and explaining major changes in tax system.
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Mithun, Md Mehedi Zaman. "Regional development planning and disparity in Bangladesh." E3 JOURNAL OF BUSINESS MANAGEMENT AND ECONOMICS 11, no. 1 (February 1, 2021): 010–20. http://dx.doi.org/10.18685/ejmr(8)1_ejbme-20-013.

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This study sheds some light on the regional development planning and regional disparity in Bangladesh and also analyzes spatial disparity of development through several factors to picturize the poverty situation in different regions of the country. In fact, this paper tries to represent the scenario of planning in micro-regional level. Findings from the paper reveal that, some regions of Bangladesh are still underdeveloped because of the fact that they continuously receive marginal share of public expenditure and national budget of the country. Gini Index for the total budget shows an incompatible level of income inequality to the people across various regions in Bangladesh. Northern and West regions of the country are mostly deprived of proper development planning and allocation of efficient budget. Overall, this article deeply provides a briefing for field people involved in regional planning processes in the rural areas. Bangladesh is yet to decentralize empirical power to the local government authority to ensure proper budget allocation and distribution. Allocation in ADP for health, education and agriculture sector should be enhanced urgently. Generating regional data will be much effective to fabricate more dynamic development planning and to understand the current situations of the lack-lusture regions of the country. Key Words: Bangladesh, Development, Planning, Budget, Expenditure, Regions, Poverty
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Sarkar, Shakhawat Hossain, Syed Zabid Hossain, and Rashidah Abdul Rahman. "Budgetary provision for higher education: Evidence from bangladesh." Journal of Public Budgeting, Accounting & Financial Management 26, no. 4 (March 1, 2014): 643–71. http://dx.doi.org/10.1108/jpbafm-26-04-2014-b005.

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Using secondary sources, this study strives to appraise both the revenue and development budget allocation for education in Bangladesh compared to other South Asian countries giving special emphasis to higher education. It is observed that an insufficient budget for education in Bangladesh has a negative impact on expansion of higher education and the human development index (HDI). Inappropriate distribution among different subheads and noncompliance of the guideline for implementation of a higher education budget are two serious problems. Besides getting adequate budgetary support from the government, public universities should generate more funds from internal and other external sources. The university budget allocation should be thoroughly reviewed and revised accordingly to make it more productive and with an emphasis on teaching, research and curriculum development.
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Hossain, Tanjela, and Md Asad Noor. "Training for Cost-Effectiveness vs. Training as Tax Evasion Tool – A Study on Selected Private Companies in Bangladesh." Global Disclosure of Economics and Business 7, no. 1 (June 30, 2018): 7–20. http://dx.doi.org/10.18034/gdeb.v7i1.103.

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Bangladeshi organizations consider employee training as an indispensable strategic tool for enhancing employee’s performance. Although training seems to be an expense, it is regarded as an investment. Every company is increasing the amount of the budget on training programs showing the reason that training brings the competitive edge. The study is focused on analyzing the tendency of increasing the training budget to know whether it is an investment or an evasion medium of tax in Bangladesh. A survey has been administered to find the degree of effectiveness of training programs, the utilization of budget on training, the cost-effectiveness of training programs and the possibility of training programs used as a tax evasion medium in Bangladesh. We have collected data through a semi-structured questionnaire from a sample of 200 employees working in 20 private organizations located in Dhaka city. We have observed from our survey that most of the time training programs held in different organizations in Bangladesh are not always effective. Trainees are not getting the most out of it. Contrary to the expectation, the analysis showed that the training budget is not sufficient. Although companies are increasing the amount of the training budget every year, it is not enough to give best results. And the budget is not utilized effectively in many cases. For this, many company’s performance in cost-effectiveness of training is not satisfactory. The formal evaluation method is not followed in every company, and the training programs are not improved always. Every organization doesn’t conduct cost and benefit analysis of training programs. The study has also found that training can be used as a tax evasion tool and in many organizations, it is somewhat being used. Training program opens up the opportunity to include false expenses which increases the total cost. The result of increased expense is a decrease in taxable profit. We have used mean, standard deviation, variance, percentage analysis, hypothesis testing, etc. for statistical analysis.
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Rana, Ebney Ayaj, and Abu N. M. Wahid. "Fiscal Deficit and Economic Growth in Bangladesh." American Economist 62, no. 1 (October 6, 2016): 31–42. http://dx.doi.org/10.1177/0569434516672778.

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The economy of Bangladesh is currently going through a period of continuous budget deficit. The present data suggest that the government budget deficit, on average, is nearly 5% of the country’s GDP. This has been true since the early 2000s. To finance this deficit, governments have been borrowing largely from domestic and foreign sources resulting in inflationary pressure on one hand, and crowding out of private investments on the other. During the same period, although the economy has grown steadily at a rate of more than 6%, this growth is less than the potential. This article presents an econometric study of the impact of government budget deficits on the economic growth of Bangladesh. We conduct a time-series analysis using ordinary least squares estimation, vector error correction model, and granger causality test. The findings suggest that the government budget deficit has statistically significant negative impact on economic growth in Bangladesh. Policy implications of our findings include reestablishing the rule of law, political stability in the country, restructuring tax structure, closing tax loopholes, and harmonizing fiscal policy with monetary policy to attract additional domestic and foreign investment.
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KRISHNAMURTI, T. N., H. S. BEDI, D. K. OOSTERHOF, and G. D. ROHALY. "ATMOSPHERIC MOISTURE BUDGET DURING A BANGLADESH FLOOD EVENT." International Journal of Climatology 16, no. 7 (July 1996): 791–803. http://dx.doi.org/10.1002/(sici)1097-0088(199607)16:7<791::aid-joc49>3.0.co;2-a.

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Sarwari, Sara, Tanvir Ahmed Minar, Nasrin Shah Naaz, and Md Al Amin Hossain. "Customer Satisfaction Model." International Journal of Tourism and Hospitality Management in the Digital Age 5, no. 1 (January 2021): 34–51. http://dx.doi.org/10.4018/ijthmda.2021010103.

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In the service industry, one of the main challenges is to provide customer satisfaction. Though the number of budget hotel in Bangladesh is increasing, but customer satisfaction of these hotels are still ignored. The aim of the study is to identify the determinants that satisfy the customers in these hotels. The research targeted a total of 350 selected respondents from different budget hotels in Bangladesh. The descriptive analyses were conducted by using Amos SPSS 24. Findings reveal that price is the ultimate preference for budget hotels along with products and service quality for satisfying customers. Customers are unconcerned with the services provided by the hotel staff and the location of the hotel as well.
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Sadekin, Md Nazmus, Md Mahbub Alam, Al Amin Al Abbasi, and Subrata Saha. "ANALYSIS OF TREND AND SOURCES OF GOVERNMENT BUDGET DEFICIT FINANCING IN BANGLADESH." Journal International Studies 16 (December 30, 2020): 129–44. http://dx.doi.org/10.32890/jis2020.16.8.

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Budget deficit is one of the most significant macroeconomic issues which have been debated both in the academic and political arena since 1970s. This study aims to explore the current position of government budget deficit, its trends, and sources of budget deficit financing in Bangladesh covering the periods of 1980 to 2018. Secondary data has been used which is collected from Bangladesh Economic Review and World Bank. Data has been analyzed through descriptive methods. The Government financing budget deficit from two sources like domestic and foreign sources. The study finds that Government finances most of its budget deficit from the domestic sources than foreign sources especially from non-banks sources due to the increase in the net sale of national savings certificates while borrowing from bank sources is on the decline. Along with the effective measures of generating more internal resources, the government should also focus on other areas to reduce the budget deficit. The government should be taken proper steps to make progressively investable resources and generate a fund for financing the non-development spending for reducing the reliance on debt that can guarantee more distribution on the development sector.
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Dissertations / Theses on the topic "Bangladesh Budget"

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Khan, Md Liaquat Ali. "A Study of the Bangladesh Budget with special ref to resource mobilization through taxation." Thesis, University of North Bengal, 1994. http://hdl.handle.net/123456789/336.

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Profeta, Michela. "Pre-primary education policy between formulation and implementation : the case of Bangladesh." Thesis, University of Sussex, 2014. http://sro.sussex.ac.uk/id/eprint/51112/.

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Why does the implementation of policies for educational improvement often disappoint? The literature suggests that pitfalls in the formulation stage can hamper successful implementation. This research aims to develop insights into the process of policy formulation in order to establish how this may affect subsequent policy implementation using a case study of Pre-Primary Education in Bangladesh. Uniquely, I have been able to study the development of PPE policy when it was taking place since I was directly involved in the process as a professional advisor working for a donor. The first research question investigated how the pre-primary policy was formed. This had two parts in terms of i) developing understanding of the phases of policy formulation and the stakeholders involved, and ii) analysing the discourses that informed the policy. The second research question enquired into the development of the implementation strategy and its feasibility, and compared expectations with the data available on the characteristics and impact of the initial implementation. This enabled the identification of aspects of policy formulation that shape current and future implementation. Special attention was given to the development of policy that prioritised underprivileged children throughout the process, because of the extent of unequal provision and because this was a high profile goal for educational development. The analysis of policy development derived from relevant policy documents and keyinformant interviews highlighted charismatic and politicised approaches to educational reform, which lacked the involvement of beneficiaries and those tasked with implementation. This has consequences for subsequent impact and the sustainability of the new policy. The initial implementation was generally considered inadequate and uneven by the respondents. It reflected aspirational planning linked to the EFA goals, with ambitious aims to provide a "quantitative breakthrough" in access and attainment without a realistic assessment of the resources available and the capacity to mobilise them. When the implementation strategy was updated and included in the third national programme of primary education (PEDP III), a more phased and comprehensive approach to planning was introduced. However, reports on programme implementation have identified delays and difficulties in starting PEDP III, albeit improvements between year 1 and 2 have been noted. In particular, the implementation strategies identified were insufficiently detailed and different stakeholders' needs were not properly assessed. More equitable delivery to underprivileged children remains poorly articulated. Part of the reason appears to be diminished political will and inconsistent leadership. Finally, opportunities to collaborate with the NGO service providers have not been fully exploited and the implementation planning for PEDP III appeared to have relied excessively on external expertise, with implications for the ownership and continuity of the policy on pre-school. Based on these findings, suggestions are offered to the development partners, the Government and the NGOs to improve the integration of policy and implementation strategies to increase the probability of sustained improvements in Pre Primary provision.
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Paul, Maxence. "Étude des isotopes de l'osmium dans les eaux souterraines du Bangladesh et les sédiments himalayens : implications et rôle de l'érosion himalayenne sur le budget océanique de l'osmium." Thesis, Vandoeuvre-les-Nancy, INPL, 2008. http://www.theses.fr/2008INPL031N/document.

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A travers l’exemple himalayen, nous étudions les mécanismes influençant la composition en osmium des sédiments durant l’érosion, le transport sédimentaire et le dépôt dans les zones estuariennes. Au niveau du bassin himalayen de la Kali Gandaki, les relations observées entre les concentrations en osmium et les quantités de carbone organique confirment le rôle important des schistes noirs appartenant aux TSS (non radiogéniques) et au LH (radiogénique) malgré leurs faibles répartitions géographiques. Cependant, la composition fortement radiogénique mesurée dans les sédiments du Gange n'est pas couplée a un enrichissement en 187Os dont la quantité moyenne est comparable à celle mesurée dans la croûte continentale. La signature isotopique du Gange résulterait d'un appauvrissement en Os non-radiogénique, témoignant d'une forte dilution par des sédiments dérivés de l'érosion des roches cristallines de l'HHC. Nous montrons à travers l’étude de sédiments estuariens que le comportement de l’osmium en contact avec l’eau de mer est complexe et des échanges sont possibles à l’interface. Le développement analytique réalisé en parallèle des études sur les sédiments a permis de documenter pour la première fois la composition en osmium des eaux souterraines. L’étude des aquifères de la plaine du Bengale montre que les eaux souterraines possèdent des concentrations en osmium significativement plus élevées que les eaux de rivière ou l’eau de mer. Si ce résultat est généralisable aux aquifères mondiaux, un flux global de l’ordre de 170 kg d’osmium par an pourrait être apporté à l’océan. Cet apport est significatif et impliquerait la réévaluation du bilan océanique mondial et une diminution significative du temps de résidence de l’osmium dans les océans. Ce résultat n’est pas anodin puisqu’il pourrait en partie réconcilier le temps de résidence estimé par bilan de masse océanique et les variations glaciaires-interglaciaires observées par le rapport 187Os/188Os dans de nombreux enregistrements marins
Using the Himalayan example, this study documents the systematics controlling the osmium composition of sediments during weathering processes, sedimentary transport and sediment deposition in tidal areas. The relationships observed between osmium concentrations and organic carbon contents in sediments of the Himalayan Kali Gandaki catchment underscore the role of black shales from the TSS (mostly unradiogenic) and LH (highly radiogenic) Himalayan units, despite their limited geographic distribution. However, the highly radiogenic composition displayed by Ganges sediments is not coupled to an enrichment in 187Os in these sediments, which on average are comparable to that of typical continental crust. Instead, the Ganges radiogenic signature results from an impoverishment in non-radiogenic osmium, reflecting a strong dilution by erosion products of crystalline rocks of the HHC unit. Moreover, based on the study of rivers in the tidal zone, we document the complex behavior of osmium at the salt/fresh water transition, potentially involving exchange between sediments and dissolved osmium. Analytical development performed concurrently with the sediment studies allowed the first measurements of groundwater osmium compositions. Groundwaters of Bengal plain aquifers have osmium contents significantly higher than those previously documented for river water or seawater. If this result can be generalized to other aquifers a global osmium groundwater flux to the ocean of about 170 kg per year could be expected. This contribution is significant and would require a reevaluation of both the osmium marine budget and the residence time of osmium in the ocean. This result could partially reconcile the diverging marine Os residence times estimated from mass balance and from glacial-interglacial variations in the 187Os/188Os marine record
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Paul, Maxence Reisberg Laurie Vigier Nathalie. "Étude des isotopes de l'osmium dans les eaux souterraines du Bangladesh et les sédiments himalayens implications et rôle de l'érosion himalayenne sur le budget océanique de l'osmium /." S. l. : INPL, 2008. http://www.scd.inpl-nancy.fr/theses/2008_PAUL_M.pdf.

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Books on the topic "Bangladesh Budget"

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Centre for Services and Information on Disability and Save the Children in Bangladesh, eds. Child budget in Bangladesh. Dhaka: Centre for Services and Information on Disability, 2014.

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Hussain, Motahar. The system of government budgeting in Bangladesh. Dhaka: Hasan Publishers, 1985.

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Hussain, Motahar. The system of government budgeting in Bangladesh. 3rd ed. Dhaka: Hasan Publishers, 1990.

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The system of government budgeting in Bangladesh. 5th ed. Dhaka: A.H. Development Pub. House, 2008.

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Hussain, Motahar. The system of government budgeting in Bangladesh. 3rd ed. Dhaka: Hasan Publishers, 1990.

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Hussain, Motahar. The system of government budgeting in Bangladesh. 2nd ed. Dhaka: Hasan Publishers, 1987.

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Paul-Majumder, Pratima. National education budget of Bangladesh and empowerment of women. Dhaka: Bangladesh Nari Progati Sangha, 2005.

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Centre for Policy Dialogue (Bangladesh), ed. State of the Bangladesh economy and budget responses 2008. Dhaka: Centre for Policy Dialogue, 2007.

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Sāīda, Āhameda, Iqbal Md Ashiq, and Centre for Policy Dialogue (Bangladesh), eds. State of the Bangladesh economy and budget responses, 2005. Dhaka: Centre for Policy Dialogue, 2005.

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Blooming children, prosperous Bangladesh: Child focused budget, 2018-19. [Dhaka]: Finance Division, Ministry of Finance, Government of the People's Republic of Bangladesh, 2018.

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Book chapters on the topic "Bangladesh Budget"

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Obaidullah, A. T. M. "Comparative Budget Process in Westminster Parliaments: A Lesson for Effective Fiscal Oversight." In Institutionalization of the Parliament in Bangladesh, 157–206. Singapore: Springer Singapore, 2018. http://dx.doi.org/10.1007/978-981-10-5317-7_7.

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Auty, Richard M., and Haydn I. Furlonge. "The Principal Findings and some Policy Implications." In The Rent Curse, 205–24. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780198828860.003.0009.

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The resource curse is part of a broader rent curse linked to geopolitical rent, regulatory rent, and labour rent, as well as natural resource rent. Variation in the intensity of rent curse effects reflects major shifts in policy fashion. It declined with the post-1980s dismantling of industrialization by import substitution. Previously, low rent incentivized the pursuit of policies promoting efficient economic growth under hard budget constraints in East Asia and Mauritius (and now in Bangladesh, Vietnam, and the Philippines). High rent in Latin America and sub-Saharan Africa led to staple trap trajectories associated with protracted growth collapses. However, labour surplus South Asia and the Gulf states can learn from policy errors to, respectively, pursue labour-intensive growth and merge dualistic labour markets as part of a package of sector neutral policies, macroeconomic stability, and an enabling environment.
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Mahapatra, Sudhansu Sekhar, Madhabendra Sinha, Anjan Ray Chaudhury, Abhijit Dutta, and Partha Pratim Sengupta. "Defense Expenditure and Economic Performance in SAARC Countries." In Handbook of Research on Military Expenditure on Economic and Political Resources, 46–58. IGI Global, 2018. http://dx.doi.org/10.4018/978-1-5225-4778-5.ch003.

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Governments in most of the nations aim to fulfil their requirements and protect themselves with the necessities of public life from the external threats, and also try to separate a significant portion for defense-related spending from the budget. But the impact of defense expenditures on economic growth is not apparent. It deserves an empirical investigation to explore the external effect of defense spending on the economic performance of the country. The authors choose six SAARC countries, namely Afghanistan, Bangladesh, India, Nepal, Pakistan, and Sri Lanka, where defense-related issues regarding internal security as well as external relationships with neighbor countries are the most significant to examine the relationship between defense expenditures and economic performance measured by GDP growth. The method of GMM estimation is applied in a dynamic panel structure of selected countries over the period 1970-2016. Empirical findings show that, besides some possible factors, defense spending has a positive and significant impact on economic growth in SAARC member nations.
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Nazim Uddin, Md, Norma Bt. Saad, Yusof Bin Ismail, and Lutfun Nahar. "Comparative Analysis of Microfinance Governance: Implications for Impact of Social Inequality and Poverty Reduction." In Bridging Social Inequality Gaps - Concepts, Theories, Methods, and Tools [Working Title]. IntechOpen, 2024. http://dx.doi.org/10.5772/intechopen.1004336.

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The chapter looks at the challenges of microfinance governance, namely how to balance the interests of the poor with neoliberal governmentality, poverty rates, and Bangladesh’s unique challenges. The study closes the information gap regarding the impact of microfinance governance systems on poverty alleviation, financial performance, sustainability, and social effects. The literature evaluation covers the Impact of COVID-19 and climatic shocks on rural welfare, MFI financial sustainability, and microfinance empowerment. A qualitative and quantitative analysis of secondary data from MFI annual reports, publications from the Microcredit Regulatory Authority, and relevant literature is done using Porter’s Competitive Strategy Theory. The research found that MFIs need inclusive governance with stakeholder viewpoints to fight poverty and improve social responsibility. It reveals Bangladeshi MFIs have decreased poverty and increased financial inclusion, but more strategic governance improvements are required for optimum benefit. MFIs should reduce borrowing and budget deficits, combine Qardhasan and Zakat, and prioritize income-generating activities before lending. This study shows how governance affects MFI performance and emphasizes the necessity for strategic adjustments to eliminate poverty and social inequity. The research found that Bangladeshi MFIs must balance poverty alleviation and financial viability. Future laws should protect microfinance’s goals from profit maximization.
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Al-Razi, H., Sabit Hasan, Tanvir Ahmed, and S. B. Muzaffar. "Home Range, Activity Budgets and Habitat Use in the Bengal Slow Loris (Nycticebus bengalensis) in Bangladesh." In Evolution, Ecology and Conservation of Lorises and Pottos, 193–203. Cambridge University Press, 2020. http://dx.doi.org/10.1017/9781108676526.019.

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Conference papers on the topic "Bangladesh Budget"

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Ahmed, Md Shihab Uddin, Nirjhor Tahmidur Rouf, A. N. M. Shahebul Hasan, Md Abid Hasan, Omi Evance Rozario, A. A. M. Faiyaz Rahman, Sheikh Raihan Al Saleh, and Shadman Shakib Aditto. "Development of a Secured and Low-budget Biometric Electronic Voting Machine for Bangladesh." In 2021 2nd International Conference on Robotics, Electrical and Signal Processing Techniques (ICREST). IEEE, 2021. http://dx.doi.org/10.1109/icrest51555.2021.9331137.

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Nath, Ajoy Deb, Mahfuzulhoq Chowdhury, and Mehedi Hassan. "A Budget and Nutrition-aware Mobile Application Featuring Food Menu Generation and Monitoring for the School Feeding Programme in Bangladesh." In 2022 International Conference on Innovations in Science, Engineering and Technology (ICISET). IEEE, 2022. http://dx.doi.org/10.1109/iciset54810.2022.9775855.

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Reports on the topic "Bangladesh Budget"

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Chauhan, Dharmistha, and Swapna Bist Joshi. The World Bank in Asia: An assessment of COVID-19-related investments through a care lens. Care-responsive investments and development finance. Oxfam, December 2021. http://dx.doi.org/10.21201/2021.8182.

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International financial institutions (IFIs) and multilateral development banks have been playing a vital role in the response, recovery and ‘build back anew’ agenda from the COVID-19 pandemic. This is especially true of the World Bank Group (WBG), given its high volumes of committed investments across sectors, especially in low-income and vulnerable countries. This report presents, through case studies, how care-responsive the World Bank’s COVID-19-related investments have been in four member countries: Bangladesh, Cambodia, Nepal and the Philippines. It does so by using the Care Principles and Care-Responsive Barometer for IFIs to assess the nature of the WBG’s post-COVID recovery investments in these select countries, and by building evidence through a gender- and care-responsive budget review. The foundation for care inclusion has already been laid in WBG policy. The report uses this as an entry point to urge it to bring women’s unpaid, underpaid and paid work to the centre of the IFI agenda in order to move towards rebuilding a more gender-just and equal future.
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Price, Roz. Climate Adaptation: Lessons and Insights for Governance, Budgeting, and Accountability. Institute of Development Studies (IDS), December 2020. http://dx.doi.org/10.19088/k4d.2022.008.

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This rapid review draws on literature from academic, policy and non-governmental organisation sources. There is a huge literature on climate governance issues in general, but less is known about effective support and the political-economy of adaptation. A large literature base and case studies on climate finance accountability and budgeting in governments is nascent and growing. Section 2 of this report briefly discusses governance of climate change issues, with a focus on the complexity and cross-cutting nature of climate change compared to the often static organisational landscape of government structured along sectoral lines. Section 3 explores green public financial management (PFM). Section 4 then brings together several principles and lessons learned on green PFM highlighted in the guidance notes. Transparency and accountability lessons are then highlighted in Section 5. The Key findings are: 1) Engaging with the governance context and the political economy of climate governance and financing is crucial to climate objectives being realised. 2) More attention is needed on whether and how governments are prioritising adaptation and resilience in their own operations. 3) Countries in Africa further along in the green PFM agenda give accounts of reform approaches that are gradual, iterative and context-specific, building on existing PFM systems and their functionality. 4) A well-functioning “accountability ecosystem” is needed in which state and non-state accountability actors engage with one another. 5) Climate change finance accountability systems and ecosystems in countries are at best emerging. 6) Although case studies from Nepal, the Philippines and Bangladesh are commonly cited in the literature and are seen as some of the most advanced developing country examples of green PFM, none of the countries have had significant examples of collaboration and engagement between actors. 7) Lessons and guiding principles for green PFM reform include: use the existing budget cycle and legal frameworks; ensure that the basic elements of a functional PFM system are in place; strong leadership of the Ministry of Finance (MoF) and clear linkages with the overall PFM reform agenda are needed; smart sequencing of reforms; real political ownership and clearly defined roles and responsibilities; and good communication to stakeholders).
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Maksud, A. K. M., Khandaker Reaz Hossain, Sayma Sayed, and Jody Aked. Informal Economy Perspectives on the Prevalence of Worst Forms of Child Labour in Bangladesh’s Leather Industry. Institute of Development Studies, May 2024. http://dx.doi.org/10.19088/clarissa.2024.005.

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The CLARISSA programme aims to understand the dynamics that are central to running a business in the informal economy in Bangladesh’s leather industry and explore how and why worst forms of child labour become a feature of business operations. This research paper explores the findings from semi-structured interviews with business owners operating enterprises involved in leather processing and production across three prominent neighbourhoods and business districts in and around Dhaka. A focus on the leather industry in Bangladesh is an opportunity to explore the demand side of the child labour issue in a situated way, with the intention of bringing the lived experience of business owners to pre-existing literature on poverty entrepreneurship, supply chain governance, and political economy. The paper details the risks and stressors business owners face, the relationships they have with other informal and formal enterprises in the supply chain system, and their rationale for hiring children. Business owners experience poverty and financial precarity, taking significant financial risks to sustain enterprises that are barely viable economically. Stuck in vicious operating cycles, on ‘produce now, pay later’ credit arrangements, enterprises respond by squeezing labour budgets. The need for cheap labour is amplified by price points at lower than the cost of production. To understand why child labour has been so difficult to ‘end’, an informal economy business perspective points to the economic dysfunction of complex supply chains, particularly mediated by downward financial pressures produced and reproduced by highly fragmented manufacturing processes in cost-driven markets. When poverty and precarity among informal economy business owners intersects with formal economy power, the result is business models that rely on children as cheap labour. The findings make clear the policy value of engaging business owners in the informal economy in efforts to reduce worst forms of child labour, especially given the insights they can offer about how, when, and why supply chain systems are at risk of depending on children for the provision of goods and services.
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