Abstract
Many theoretical analyses have been written on planning systems, reflecting the norms and experiences of several countries. A number of studies related to decision‐making are summarized and confronted with the experience of some practitioners and empirical researchers, as they were expressed at a recent UN conference on multi‐level planning systems: the importance of bargaining in hierarchical systems; the problems of sectoral decision‐making and the problems of accountability during the implementation of multi‐level planning decisions.

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