scholarly journals Comparing Indonesia and Malaysia Public Budgeting Process

2021 ◽  
Keyword(s):  
Public Budgeting ◽  
Budgeting Process

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.

The Case of Public Capital Budgeting and Management Process in Germany

2019 ◽  
pp. 49-72
Author(s):  
Natalia B. Ermasova
Keyword(s):  
Public Capital ◽  
Capital Budgeting ◽  
Management Process ◽  
Capital Investments ◽  
Public Infrastructure ◽  
Public Budgeting ◽  
Recent Trends ◽  
Main Components ◽  
Budgeting Process

This chapter presents an analysis of four main components of the German capital budgeting system including (1) long-term public capital planning, (2) annual public budgeting and financing, (3) project execution, and (4) public infrastructure evaluation. Germany provides good conditions for capital investments. This chapter explains main reasons for it: institutional framework, healthy public finance, structural reform, and special investment and redemption fund that gave a boost to investments in infrastructure. This case describes the capital budgeting process in Germany and explains the recent trends of public capital investments.

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.

scholarly journals Differentiating Participation: Identifying and Defining Civic Capacities Used by Latino Immigrants in Participatory Budgeting

2021 ◽  
pp. 153568412199347
Author(s):  
José W. Meléndez ◽  
Maria Martinez-Cosio
Keyword(s):  
Decision Making ◽  
Citizen Participation ◽  
Participatory Planning ◽  
Immigrant Community ◽  
Participatory Budgeting ◽  
Civic Discourse ◽  
Spanish Speaking ◽  
Decision Making Processes ◽  
Civic Skills ◽  
Budgeting Process

Participatory planning has faced challenges engaging predominantly Spanish-speaking immigrants beyond the bottom rungs of Arnstein’s ladder of citizen participation. Participating at any level of the ladder requires individual civic skills, or capacities, that are integral to participatory processes. However, the specific skills necessary for collective action are less certain, due in part to a lack of clear definitions and a lack of clarity about how these capacities work in practice. Drawing on two years of data from a participatory budgeting process in an immigrant community in Chicago, Illinois, the authors identify key civic capacities that Spanish-speaking immigrants activated while engaging in civic discourse, and they explore the role these capacities played in moving ideas toward collective decision making. The authors present an organizational schema that aligns the study’s findings of 17 unique civic capacities with capacities identified in the literature as helping participants engage more meaningfully in decision-making processes.

Sign in / Sign up

Export Citation Format

Share Document