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.

Accounting for gaming in the time of plague: COVID-19 in Macau

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Carlos Noronha ◽  
Jieqi Guan ◽  
Sandy Hou In Sio
Keyword(s):  
Critical Event ◽  
Gaming Industry ◽  
Content Type ◽  
The Public ◽  
The Social ◽  
Social Account ◽  
The Government ◽  
The Impact ◽  
Practical Implications

Purpose While the COVID-19 virus has been spreading worldwide, some studies have related the pandemic with various aspects of accounting and therefore emphasized the importance of accounting research in understanding the impact of COVID-19 on society as a whole. Recent studies have looked into such an impact on various industries such as retail and agriculture. The current study aims at applying a sociological framework, sociology of worth (SOW), to the gaming industry in Macau, the largest operator of state-allowed gambling and entertainment in China, which will allow for its development during the COVID-19 pandemic to be charted. Design/methodology/approach The study uses the theory of SOW as a framework and collects data from various sources, such as the government, gaming operators and the public, to create timelines and SOW frameworks to analyze the impact of the virus on the gaming industry and the society as a whole. Findings Detailed content analysis and the creation of different SOW matrices determined that the notion of a “lonely economy” during a time of a critical event may be ameliorated in the long term through compromises of the different worlds and actors of the SOW. Practical implications Though largely theory-based, this study offers a thorough account of the COVID-19 incident for both the government and the gaming industry to reflect on and to consider new ways to fight against degrowth caused by disasters or crises. Social implications The SOW framework divides society into different worlds of different worths. The current study shows how the worths of the different worlds are congruent during normal periods, and how cracks appear between them when a sudden crisis, such as COVID-19, occurs. The article serves as a social account of how these cracks are formed and how could they be resolved through compromise and reconstruction. Originality/value This study is a first attempt to apply SOW to a controversial industry (gaming) while the effects of the COVID-19 pandemic are ongoing. It offers a significant contribution to the social accounting literature through its consideration of the combination of unprecedented factors in a well-timed study that pays close attention to analyses and theoretical elaboration.

Implementing Islamic principles and values in public budgeting: a battle of mindset

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Intan Farhana ◽  
Clare Markham ◽  
Hasan Basri
Keyword(s):  
Local Governments ◽  
Provincial Government ◽  
Public Budgeting ◽  
Government Officials ◽  
Content Type ◽  
The Government ◽  
Written Materials ◽  
Islamic Values ◽  
Practical Implications ◽  
Budgeting Process

Purpose This paper aims to analyse the implementation of Islamic principles and values within the budgetary management of one of Indonesia’s local governments, that of Aceh provincial government. The authors investigate the extent of Islamic teachings in Aceh’s public budgeting to gain an understanding of the challenges in implementing such ideas in practice. Design/methodology/approach To investigate these issues, the authors used a qualitative interpretive approach in this study, gathering written materials related to the budgeting process and conducting 19 interviews with local government officials, politicians, scholars and a corruption watchdog. Data was manually coded and thematically analysed. Findings In this study, the authors find that the budgetary management problems Aceh provincial government faces (including poor resource allocation, budget delays and poor accountability and transparency) indicate unsatisfactory performance in incorporating Islamic principles and values into government. The authors argue that a key challenge to a more complete implementation is that the Acehnese’ perspectives of Sharī’ah and its enactment remain limited to particular aspects, such as criminal law, rituals and symbols, and are not extended to wider governance and budgetary practices. Practical implications The findings are likely to be of interest to policymakers and those who hold them to account, in a region/country where Islamic values and principles largely influence the government and social affairs. They indicate that a broader conception of Sharī’ah would facilitate a more thorough implementation of Islamic principles and values within public budgeting. Originality/value This study is one of a handful of studies exploring Islamic public budgeting, with its originality lying in the investigation of the challenges faced in implementing Islamic principles in government budgeting.

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.

Fifty years of the UK Misuse of Drugs Act 1971: the legislative contexts

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Blaine Stothard
Keyword(s):  
Design Methodology ◽  
Evidence Base ◽  
People Who Use Drugs ◽  
Content Type ◽  
Before And After ◽  
History Of ◽  
The Government ◽  
The Uk ◽  
The Impact ◽  
Practical Implications

Purpose The purpose of this paper is to illustrate the history of relevant legislation before and after the 1971 Misuse of Drugs Act (MDA). Design/methodology/approach A chronological narrative of laws and reports with concluding discussion. Findings That UK legislators have not made use of the evidence base available to them and have favoured enforcement rather than treatment approaches. That current UK practice has exacerbated not contain the use of and harms caused by illegal drugs. Research limitations/implications The paper does not cover all relevant documents, especially those from non-governmental sources. Practical implications The practical implications centre on the failure of consecutive governments to reflect on and review the impact of current legislation, especially on people who use drugs. Social implications That the situations of people who use drugs are currently ignored by the government and those proven responses which save lives and reduce harm are rejected. Originality/value The paper attempts to show the historical contexts of control and dangerousness of which the MDA is one instrument.

On the drivers of BNDES credit to Brazilian state governments

2019 ◽  
Vol 11 (2) ◽  
pp. 283-302
Author(s):  
Paulo Rogério Faustino Matos ◽  
Jaime de Jesus Filho
Keyword(s):  
Design Methodology ◽  
State Governments ◽  
Content Type ◽  
The Public ◽  
Brazilian State ◽  
National Economic ◽  
Decision Making Processes ◽  
The Impact ◽  
Practical Implications

Purpose This paper aims to address the discussion on the credit disbursement of US$28.6bn from Brazilian National Economic and Social Development Bank (BNDES) to Brazilian state governments during the period from 2009 to 2014. They try to identify the main drivers of the credit allocation in both cross state and time. Design/methodology/approach The authors use a dynamic balanced panel to estimate the role of technical and socioeconomic variables. Findings The results suggest that the states’ need for financing via BNDES exhibits neither inertial nor explosive behavior. The authors find an efficiency elasticity of this resource of 0.20. In addition, the impact of a positive change in the state fiscal status leads to an increase of 2.5 per cent in the indebtedness capacity. Finally, they find that wealthier states are more successful in demanding credit from BNDES. Practical implications This analysis of resource allocation is useful for modeling the determinants of international financial institutions as central planners. The authors also invite researchers to discuss the decision-making processes that characterize the federative pact in Brazil. Originality/value Although a burgeoning body of literature has examined the role of BNDES as a creditor institution for firms, its relationship with the public sector, in special subnational governments, has been rarely studied.

Opportunities for auditing research: back to our interdisciplinary roots

2017 ◽  
Vol 25 (3) ◽  
pp. 336-350 ◽  
Author(s):  
David Hay
Keyword(s):  
Developing Countries ◽  
Corporate Governance ◽  
Interdisciplinary Research ◽  
Future Research ◽  
Evidence Based ◽  
Content Type ◽  
The Public ◽  
Research Findings ◽  
The Impact ◽  
Practical Implications

Purpose This paper aims to review potential areas for interdisciplinary research in auditing. Approach The paper reflects on the relevance of the findings from auditing research, and discusses an example from medical research. The medical example highlights how unexpected results can lead to surprising research findings. The paper then examines the areas in which further auditing research should be most valuable. Findings Auditing research is generally based on practical problems. It can be qualitative, quantitative, use mixed methods or be interdisciplinary. There are examples of each of these, including interdisciplinary research that has contributed to the auditing literature. The paper describes areas in which future research in auditing is likely to be valuable. These include research in developing countries, smaller entities and other settings that have not been widely researched; research in the public sector, including the impact of armchair auditors; research about the place of auditing in corporate governance; and research about the function of auditing in confirming earlier unaudited announcements. Practical implications Standard setters are becoming more aware of research and more likely to make evidence-based decisions about auditing standards. Originality/value The paper evaluates existing research and provides suggestions for future research.

Analyzing employee perspectives on the impact of COVID-19 on sustainable practices: a study of five-star hotels in India

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kamakshi Mehta ◽  
Shikha Sharma
Keyword(s):  
Environmental Sustainability ◽  
Successful Implementation ◽  
Content Type ◽  
Sustainable Environment ◽  
Global Environmental ◽  
The Government ◽  
Environmental Agencies ◽  
The Impact ◽  
Practical Implications ◽  
Survey Questionnaires

PurposeGiven the pace of global environmental degradation, companies and individuals alike are exploring ways and means of protecting the environment. In this context, the attitudes of hoteliers and their employees toward sustainability are key to the successful implementation of these practices. This paper aims to consider the impact of attitude development and COVID-19 on the sustainability performance of hotels. The study also explores contributions made by hotels to environmental sustainability and society more generally.Design/methodology/approachThe study is based on interviews and survey questionnaires completed by employees of five-star hotels in India, and qualitative methods were used to process the data.FindingsThe findings of this study confirm the devastating impact of COVID-19 on both economic and societal sustainability in what otherwise would be a profitable sector of the economy.Practical implicationsThe study has implications for hoteliers, the government, environmental agencies and for employees and could assist with the formulation of recovery packages by government and in the development of new standard operating procedures to enable hotels to step-up on the self-recovery path.Originality/valueThe paper provides an analysis of the direct effects of the pandemic on financial sustainability and its mediating impact on the efforts of hotels to attain sustainable environment.

Records professionals: an invisible profession in Malaysia

2011 ◽  
Vol 21 (1) ◽  
pp. 69-75 ◽  
Author(s):  
Aliza Ismail ◽  
Adnan Jamaludin
Keyword(s):  
Design Methodology ◽  
Records Management ◽  
Public And Private ◽  
Content Type ◽  
Roles And Responsibilities ◽  
Management Standards ◽  
National Archives ◽  
Specific Position ◽  
The Government ◽  
Practical Implications

PurposeThis study seeks to examine the existence of records professionals and their role in Malaysian organizations.Design/methodology/approachThe study compares case studies done in six government‐controlled companies. Interviews were conducted with the persons handling the records and information (including records in electronic environment) in the organizations. The interviews were then transcribed and analyzed manually to obtain the comparative data from each case.FindingsThe findings indicate that there are no “real” records professionals in Malaysian organizations. The responsibility and accountability of documenting and managing the organizations' records are dispersed and decentralized. Records managers as a profession are not established within the Malaysian organization structures. Generally there is no specific position of “records manager” in Malaysian organizations. However, the “archivists” are confined at the National Archives and there are no such positions at any of the case organizations studied.Research limitations/implicationsThe study selected six of the government‐controlled companies.Practical implicationsFindings and discovery of the study are significant in confirming that Malaysian organizations (both public and private) are taking their records management responsibilities very unconscientiously with little understanding and support from the top management. They have yet to realize the risk their organizations are facing for non‐compliance to records management standards and practices.Originality/valueThe study confirms the non‐existence of the records professional's position in the formal structures of Malaysian organizations. Though their roles and responsibilities are vital in the management and protection of records to support the business delivery of the organizations, their functions are carried out without due recognition to the profession.

Energy performance certificates in the context of sustainability and the impact on valuations

2015 ◽  
Vol 33 (5) ◽  
pp. 446-455 ◽  
Author(s):  
Martin Turley ◽  
Sarah Sayce
Keyword(s):  
Design Methodology ◽  
Minimum Energy ◽  
Energy Performance ◽  
Content Type ◽  
Energy Performance Of Buildings ◽  
The Government ◽  
The Uk ◽  
Relationship Of ◽  
The Impact ◽  
Practical Implications

Purpose – The Government of UK is committed to reducing Green House Gas emissions by 80 per cent based on the 1990 levels, by 2050. In order to achieve this reduction, the UK Government, along with their European counterparts, have implemented various directives and incentives, which progressively and incrementally are intended to move them towards this target. One such directive is the European Energy Performance of Buildings Directive, which sets the policy for achievement. The paper aims to discuss these issues. Design/methodology/approach – This paper seeks to examine the complexities of these changes when considered against the real world use and operation of buildings, most particularly at lease end. It explores the inter-relationship of landlord and tenant at lease expiry and renewal. Findings – It argues that the Energy Act regulations might have significant impact on the actions of landlords and tenants; both in advance of and shortly after the lease is determined. Practical implications – One of the key mechanisms contained within this directive for the reduction in emissions is the Energy Performance Certificate (EPC). An EPC must be produced where a building is being constructed, rented or sold. EPCs rate buildings on their asset energy performance and in conjunction with building regulations are becoming increasingly more stringent to achieve targets. Regulations under the Energy Act 2011, due to take effect from April 2018, will mean that it will be unlawful to let or re-let a building which fails to reach minimum energy performances standards, currently defined as an E rating; further it is intended that the regulations will extend to all lettings from 2023. Originality/value – This paper looks at the inter-relationship of landlord and tenant at lease expiry and renewal with the proposed directives on EPCs.

An evaluation of the impact of risk cost on risk allocation in public private partnership projects

2019 ◽  
Vol 26 (8) ◽  
pp. 1696-1711
Author(s):  
Khalid Almarri ◽  
Saleh Alzahrani ◽  
Halim Boussabaine
Keyword(s):  
Private Sector ◽  
Design Methodology ◽  
Risk Allocation ◽  
Risk Matrix ◽  
Content Type ◽  
The Public ◽  
Unique Aspect ◽  
Risk Cost ◽  
The Impact ◽  
Practical Implications

Purpose A unique aspect of PPP is the opportunity for the transfer of risk ownership to the private sector. The purpose of this paper is to investigate how risk cost influences risk allocation. Design/methodology/approach A questionnaire survey was used to collect data. The questionnaire included nine sub-categories of risks. To quantify the influence of risk cost on risk allocation, a dependency risk matrix was employed. Heat maps techniques were used to visualise the results of the survey. Findings The findings show which risks within the endogenous or exogenous groups are to be allocated to the public sector, the private sector, or to be shared. The finding from this research provides a baseline for the PPP stakeholders in developing guidelines for estimating the value of risk costs in the risks register as well as serving as a mechanism for risk allocation. Research limitations/implications The context of the study may limit the generalisability of the results. Practical implications The study provides practical guidance to PPP stakeholders on risk allocation appetite. Originality/value This study extends the processes and methods by which PPP project’s risk is allocated to create a better value for all the stakeholders.

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