Austerity and budget execution: control versus flexibility

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ringa Raudla ◽  
James W. Douglas
Keyword(s):  
Budget Process ◽  
Public Budgeting ◽  
Content Type ◽  
The Public ◽  
Execution Phase ◽  
Control Versus ◽  
Elite Interviews ◽  
And Control ◽  
Budget Execution ◽  
Shed Light

PurposeHow does the era of austerity affect flexibility and control in budget implementation? The execution phase of the budget has remained underexplored in the budgeting literature. Theoretically, a crisis and austerity period may trigger changes in budget execution in one of two key directions: either toward greater control or greater flexibility. This paper seeks to uncover which outcome is more likely.Design/methodology/approachThe authors conducted elite interviews of key officials involved in the budget execution phases in two European countries: Portugal and Austria.FindingsThe cases demonstrate that the experience of a fiscal crisis and period of austerity tend to lead to greater control and constrained flexibility in budget execution.Originality/valueThe execution phase of the budget process has remained underexplored in the public budgeting literature, and there has been only limited discussion on how the experience of austerity affects it. This empirical study of Portugal and Austria helps to shed light on that question.

Public budgetary roles in Iran: perceptions and consequences

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Farzaneh Jalali Aliabadi ◽  
Graham Gal ◽  
Bita Mashyekhi
Keyword(s):  
Transition Process ◽  
Budget Process ◽  
Public Budgeting ◽  
Content Type ◽  
Roles And Responsibilities ◽  
The Public ◽  
The Government ◽  
The Impact ◽  
Practical Implications ◽  
Budgeting Process

Purpose This study aims to examine the public budgeting process in the higher education and research sectors of Iran. It focuses on the actors’ budgetary roles and uses their perspectives to identify deficiencies in the budgeting process that cause delays in the transition to a performance-based system. Design/methodology/approach This study uses an interpretive research paradigm. It applies the grounded theory methodology to analyze the interviews conducted with those responsible for budgeting at Iranian public universities and research institutes (PURI). The results are interpreted using Wildavsky’s (1964) budgetary roles paradigm. Findings Using Wildavsky’s (1964) paradigm, “spenders” and “guardians” are identified and their perceptions about the public budgeting process are described. The results suggest a decoupling between the actors’ perceptions based on their budgetary roles. Spenders consider budgeting as a negotiation-based process, while guardians’ decisions are largely based on “outputs” and “information.” This study demonstrates that the disagreement over the perceived budget process was due to different budgetary roles. This disagreement leads to delays in the transformation of the budget process in Iranian PURI. Research limitations/implications While efforts are made to obtain a sample of individuals with different roles and responsibilities, the selection is limited by subjects’ willingness and availability. Therefore, sample size and diversity are potential limitations of this study. Practical implications When organizations attempt to transition to performance-based budgeting (PBB), it is critical to understand the current budgeting process to identify potential impediments. Understanding these impediments allows for alternate approaches to be considered. This is particularly important for universities that are mostly funded by the government (such as those in Iran). The results of this study show that the contradictory perceptions among budget actors have a significant impact on budgeting transition and require attention to understand budgeting decisions. Originality/value This study contributes to the budgeting literature in three ways. First, it examines the impact of endogenized shared values among budget participants on the budgeting transition process. Second, by focusing on budgetary roles, it contributes to the literature by examining disagreement on the perceived budgeting process and its implications for transforming the process into PBB. Finally, to the authors’ knowledge, this is the first study to examine the public budgeting process in a developing country – Iran.

scholarly journals What is an author now? Discourse analysis applied to the idea of an author

2015 ◽  
Vol 71 (5) ◽  
pp. 1094-1114 ◽  
Author(s):  
Daniel Martínez-Ávila ◽  
Richard Smiraglia ◽  
Hur-Li Lee ◽  
Melodie Fox
Keyword(s):  
Discourse Analysis ◽  
Lived Experience ◽  
Design Methodology ◽  
Public Discourse ◽  
Phenomenological Analysis ◽  
Content Type ◽  
The Public ◽  
Intellectual Content ◽  
Shed Light

Purpose – The purpose of this paper is to discuss and shed light on the following questions: What is an author? Is it a person who writes? Or, is it, in information, an iconic taxonomic designation (some might say a “classification”) for a group of writings that are recognized by the public in some particular way? What does it mean when a search engine, or catalog, asks a user to enter the name of an author? And how does that accord with the manner in which the data have been entered in association with the names of the entities identified with the concept of authorship? Design/methodology/approach – The authors use several cases as bases of phenomenological discourse analysis, combining as best the authors can components of eidetic bracketing (a Husserlian technique for isolating noetic reduction) with Foucauldian discourse analysis. The two approaches are not sympathetic or together cogent, so the authors present them instead as alternative explanations alongside empirical evidence. In this way the authors are able to isolate components of iconic “authorship” and then subsequently engage them in discourse. Findings – An “author” is an iconic name associated with a class of works. An “author” is a role in public discourse between a set of works and the culture that consumes them. An “author” is a role in cultural sublimation, or a power broker in deabstemiation. An “author” is last, if ever, a person responsible for the intellectual content of a published work. The library catalog’s attribution of “author” is at odds with the Foucauldian discursive comprehension of the role of an “author.” Originality/value – One of the main assets of this paper is the combination of Foucauldian discourse analysis with phenomenological analysis for the study of the “author.” The authors turned to Foucauldian discourse analysis to discover the loci of power in the interactions of the public with the named authorial entities. The authors also looked to phenomenological analysis to consider the lived experience of users who encounter the same named authorial entities. The study of the “author” in this combined way facilitated the revelation of new aspects of the role of authorship in search engines and library catalogs.

Posthumous control of copyright, its limitations and the public interest

2021 ◽  
Vol 8 (2) ◽  
pp. 32-62
Author(s):  
Desmond Osaretin Oriakhogba ◽  
Gloria Kanwulia Adeola-Adedipe
Keyword(s):  
United States ◽  
South Africa ◽  
Public Interest ◽  
United States Of America ◽  
The United States ◽  
Policy Options ◽  
The Public ◽  
And Control ◽  
Desk Research ◽  
Shed Light

Conducted as a desk research, this paper examines the interface between copyright and succession laws, the notion of testamentary freedom, its limitations and justification for its restriction. The paper draws on this examination to discuss the freedom of authors to dispose their copyright under testate and intestate arrangements, and posthumously control the use of their works under the Nigerian Copyright Act. Following this discussion, the paper identifies and examines the relevant provisions of the Copyright Act that can limit the capacity of authors to posthumously control the use of their works in Nigeria. The paper contends that authors’ liberty to transfer their copyright by testamentary disposition or operation of law, and control the use of their works posthumously, without public interest friendly limitations, can create an imbalance within the copyright system. This paper addresses the issues of whether public interest objectives may be achieved through the limitation in the extant Copyright Act, especially given the propensity for copyright misuse by authors in death, as well as during their lifetime, and what policy options may align the public interest with authors’ posthumous control of copyright. In resolving these questions, the paper draws on instances of copyright misuse in the United States of America (USA) and South Africa and situates them within the Nigerian context to shed light on the issues discussed.

With a little help from my friends

2016 ◽  
Vol 54 (10) ◽  
pp. 2562-2586 ◽  
Author(s):  
Melissa Intindola ◽  
Judith Weisinger ◽  
Claudia Gomez
Keyword(s):  
Decision Making ◽  
Public Administration ◽  
Nonprofit Sector ◽  
Strategic Decision ◽  
Strategic Decision Making ◽  
Research Directions ◽  
Content Type ◽  
The Public ◽  
Decision Making Processes ◽  
Shed Light

Purpose Studies of multi-sector collaborations have increased in recent years. However, the topic is still complex and lacks synthesis. Toward that end, the purpose of this paper is to investigate how collaboration is addressed in the public administration and nonprofit sector journals, and applies well-established strategic decision-making theories to shed light on possible research directions that would provide rigor to the field of collaboration. Design/methodology/approach The authors conduct a literature review of the top nonprofit and public administration journals, believing these most likely to contain articles on the topic of multi-sector collaboration. Findings The authors identify a number of themes, including need for clarity, temporality, call to collaborate, funding, partnering issues and processes, benefits of collaboration across three different collaborative types. Originality/value The authors embed well-known strategic decision-making theories into the themes emergent from this review and offer suggestions as to how future researchers may test strategic decision-making processes within multi-sector collaborations.

Portfolio management of development projects in Danish municipalities

2015 ◽  
Vol 28 (1) ◽  
pp. 11-28 ◽  
Author(s):  
Jan Stentoft Arlbjørn ◽  
Per Vagn Freytag ◽  
Lisa Thoms
Keyword(s):  
Public Sector ◽  
Portfolio Management ◽  
Development Projects ◽  
Generic Level ◽  
Content Type ◽  
The Public ◽  
Administrative Functions ◽  
Wide Range ◽  
And Control ◽  
Practical Implications

Purpose – Danish municipalities are undergoing continuous changes. An important part of these changes are the introduction and implementation of a wide range of development projects. The purpose of this paper is to focus on the challenges of initiation and implementation of development projects in municipalities. Design/methodology/approach – The focus is on development projects, which are defined as projects undertaken to improve the workflow and processes of administrative functions in municipalities. The empirical component is based on two pilot interviews in two municipalities and a quantitative questionnaire distributed to all Danish municipalities. Findings – Extant literature contains limited contributions regarding the overall management of development projects in municipalities. There seems to be an awareness of the importance of developing working procedures to ensure greater efficiency in Danish municipalities, but this development is often not prioritised relative to operational tasks. The absence of prioritisation is an indication of the potential for improving the portfolio management of development projects. Research limitations/implications – The response to the quantitative questionnaire is provided by one employee in a municipality. As such, the research may reveal the views of one individual in particular and not those of the municipality in general. Practical implications – The paper provides empirical evidence of the ambidextrous challenges in the context of public sector management. At a more generic level, the paper highlights the importance of improving portfolio management of development projects. Originality/value – This paper is the first that one to focus on the orchestration of development projects in the public sector (here analysed through Danish municipalities). Management and control of such projects is much more sensitive to political decision processes than are similar tasks in the private sector.

Stop and question campus policing

2016 ◽  
Vol 39 (3) ◽  
pp. 507-520 ◽  
Author(s):  
Andrea Allen
Keyword(s):  
Design Methodology ◽  
College Campuses ◽  
Campus Police ◽  
Content Type ◽  
The Public ◽  
Municipal Police ◽  
The Right ◽  
Depth Interviews ◽  
Practical Implications ◽  
Shed Light

Purpose Stopping and questioning citizens is an important policing tactic. Prior research explores citizens’ perceptions of stop and question policing, or “SQP”, by municipal police, yet campus police also use this tactic. The purpose of this paper is to understand whether and why college students believe campus police should have the right to engage in SQP. Design/methodology/approach Data come from 73 in-depth interviews with students attending a university in metropolitan Atlanta, GA. The sample was obtained through convenience and purposive sampling methods. Data were analyzed using the ethnographic perspective. Findings Most participants said campus police should practice SQP for three reasons: it is their job; SQP is an effective crime fighting tactic; and SQP is useful given the features and functions of college campuses. Among participants who said campus police should not practice SQP, they were concerned that officers would use it in unwarranted situations. Practical implications Findings suggest that the police might be able to reduce resistance to SQP by clearly explaining to suspects why they are being stopped and also clarifying to the public the legal thresholds for stopping and questioning citizens. Originality/value This is the first study to consider perceptions of SQP by campus police. The findings also shed light on how campus and municipal police are (dis)similar in perceptions of their SQP practices.

Processes of hybridization and de-hybridization: organizing and the task at hand

2019 ◽  
Vol 32 (3) ◽  
pp. 710-726 ◽  
Author(s):  
Gustaf Kastberg ◽  
Cristian Lagström
Keyword(s):  
Cost Benefit ◽  
Complex Task ◽  
Policy Makers ◽  
Content Type ◽  
The Public ◽  
Societal Issues ◽  
The Social ◽  
Hybrid Organizing ◽  
The One ◽  
And Control

Purpose The problematization indicates the need for enhancing the understanding of hybrid settings as potentially dynamic, changing and fragile. The purpose of this paper is to generate the knowledge through a conceptualization of the relationship between hybrid organizing and object, helping us understand how and why hybridization takes place or de-hybridizing occurs. Design/methodology/approach The study is based on a longitudinal qualitative case study of an attempt to introduce cost-benefit calculations as a management initiative in the social sector. In total, 18 observations of meetings and 48 interviews were done. Findings The main contribution is the empirically detailed description of how hybridizing must be understood in connection to a complex task at hand. A core observation is how complexity is escaped by either an intensive framing or compartmentalization – the former either leading to a disciplined hybrid allowing efficient action or to a hot and contested situation characterized by inertia. The latter, compartmentalization, presupposes less complexity with the potential of full de-hybridization into single-purpose organizing, failing to deal with the complex task at hand. Research limitations/implications A limitation is the one case approach and further research could focus on other settings. Practical implications The paper provides concepts useful for analysis of specific cooperative arrangements. Social implications The authors believe that the findings can bring useful insights to professionals, policy makers and others who are engaging in and addressing complex societal issues, not least within the public sector, a matter all too often overlooked by the accounting research community. Originality/value The originality of the paper is the focus on the organization and control in relation to the task at hand.

The effectiveness of payroll system in the public sector to prevent fraud

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Zulkarnain Yusuf ◽  
Anuar Nawawi ◽  
Ahmad Saiful Azlin Puteh Salin
Keyword(s):  
Internal Control ◽  
Control Measure ◽  
Internal Audit ◽  
Control Measures ◽  
Content Type ◽  
The Public ◽  
Government Department ◽  
The Government ◽  
Severe Punishment ◽  
And Control

Purpose The purpose of this paper is as follows: first, to analyze the opinion of the civil servant or payroll personnel towards the payroll system that currently used by the government. Second, to investigate the control measures currently exist in the payroll system and third, to examine any loopholes that may create opportunities for fraud to occur in that payroll system. Design/methodology/approach This study involves a survey of questionnaires to the department’s personnel that act as respondents. One government department has been selected as a case study in this research. This study was focussing on the payroll administration unit that responsible for all personnel payroll operation and administration. Findings The study concludes that payroll system has equipped with the security and control characteristic. However, there is still a risk of fraud due to some internal control weaknesses in the system. Thus, the awareness about the control and security of the system should be given priority so that the staffs will understand and aware about it. Research limitations/implications The study provides some evidence to indicate a weak and ineffective control measure in the payroll system that may lead to the fraud. Thus, by detail examination of the problems, the prevention and corrective action can be done in combating fraud. However, this study suffered from the small number of samples and limited access to the relevant documents due to confidentiality of the data. Practical implications This study reveals that there are a few key internal control points that can be enhanced to facilitate better protection of payroll expenses in combating fraud in the government department. These include clear segregation of duties, stricter approval process and highly protected personnel information. In addition, adoption of whistleblowing channel, established internal audit function and severe punishment to the wrongdoers also can be implemented. Originality/value This study is original as it examines fraud and malpractices issues that specific for payroll department in the government department that rare in literature.

It’s not fake, it’s biased: insights into morality of incentivized reviewers

2019 ◽  
Vol 36 (3) ◽  
pp. 401-409 ◽  
Author(s):  
Ania Izabela Rynarzewska
Keyword(s):  
Business Practices ◽  
Purchasing Decisions ◽  
Free Products ◽  
Content Type ◽  
Shape Distribution ◽  
The Public ◽  
Gray Area ◽  
Social Media Platforms ◽  
To Receive ◽  
Shed Light

Purpose The purpose of this paper was to uncover morality and dynamics of community of incentivized reviewers who primarily review products on Amazon.com. and, as of late, on various social media platforms. This study is important because it uncovers unknown dynamics that shapes consumer morality and drives reviewer’s ethics. Given the fact that consumers heavily rely on reviews, findings of this paper are of great values to practitioners, consumers and policymakers and highlight potential area of research particularly related to morality. Design/methodology/approach This study, conducted over a period of 1.5 years, relying on a netnography to collect data and thematic analysis to make sense of data, uncovered behaviors that contribute to the J-shape distribution of reviews on Amazon.com and questionable reviewer ethics. Findings Findings of this study suggest suppressed consumer morality driven by desire to gain benefits in form of free products and manipulation of the review system in an attempt to boost sales and the prevalence of biased reviews. The findings shed light on overconsumption driven by an opportunity to receive free products, introduction of review bias into the public domain and attempts to manipulate Amazon’s algorithms. Research limitations/implications Findings of this study carry tremendous implications for average consumer who relies on consumer-generated reviews without realizing the presence of bias. Furthermore, the findings shed light of unfair business practices of sellers who demand high ratings. Finally, the findings suggest that there is opportunity for policymakers to address a loophole because incentivized reviewers, regardless of Federal Trade Commission regulations, may be operating in gray area, much less controlled than advertising. Originality/value This study is unique because while other studies may conduct similar netnographies of reviewing communities, this community was examined during a span that covered the incentivized reviewing boom, Amazon’s ban on incentivized reviewing, and the revival of reviewing activity post ban. Given recent changes to Amazon’s Terms of Service, the researcher documented changes that future studies will not be able to examine unless data have already been collected. However, post ban activity continues and is likely affecting purchasing decisions of unsuspecting consumers all around.

Public sector budgeting: a European review of accounting and public management journals

2016 ◽  
Vol 29 (3) ◽  
pp. 491-519 ◽  
Author(s):  
Eugenio Anessi-Pessina ◽  
Carmela Barbera ◽  
Mariafrancesca Sicilia ◽  
Ileana Steccolini
Keyword(s):  
Public Administration ◽  
Public Management ◽  
Public Organizations ◽  
Future Research ◽  
Anglo Saxon ◽  
Public Budgeting ◽  
Content Type ◽  
The Public ◽  
European Public ◽  
Economic Landscape

Purpose – Budgeting is central in public organizations. From a research viewpoint, it is an extremely multifaceted and potentially rich field to investigate and develop. The changing institutional and socio-economic landscape, moreover, requires a profound reassessment of its roles and features in accounting studies. The purpose of this paper is to review the existing European literature on public budgeting, looking at how public administration, public management, and accounting contribute to current budgeting theories and practices and to advance a proposal on how they can individually and jointly contribute in the future. Design/methodology/approach – The authors collect and analyze all the papers on public budgeting in the European context that were published in all the issues of 15 major accounting and public-management journals since 1980. Findings – Budgeting has so far played a rather marginal role in European public management and accounting research. Among the existing papers, most focus on the Anglo-Saxon context, look at the intra-organizational aspects of budgeting, emphasize its managerial and allocative functions, either adopt an interpretive theoretical framework or make no explicit reference to theory, and rely on qualitative analyses. Public budgeting lies at the intersections between different disciplines and professions, but this multifacetedness has been largely neglected by the existing literature. These intersections thus offer significant opportunities for future research. Building on the distinction between the intra- and inter-organizational foci of budgeting, between its different functions (i.e. allocative, managerial, external accountability), and between the accounting and the public administration and management perspectives, the authors propose possible future research topics. Originality/value – Budgeting plays a central role in public organizations and is used to allocate a large share of national incomes. This paper explores the existing literature and puts forward some potentially fruitful avenues for future research.

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