scholarly journals Relationship of Budgeting And Accounting Implication For Public Policy

2011 ◽  
Vol 2 (4) ◽  
pp. 23 ◽  
Author(s):  
James P. Trebby ◽  
Relmond P. Van Daniker

The purpose of this article is to discuss the relationship between budgeting and accounting and the need for reporting on the budget to actual comparison in terms of the public policy. Comparison information is necessary for both internal comparisons and external reporting that lead to policy decisions. However, both internal and external reporting are hampered by differences in perspectives, philosophies, bases and definition of the entity between budgeting and accounting.

Author(s):  
Ahmet Doğan ◽  
Emin Sertaç Arı

Today, a company continues its activities in a highly competitive environment regardless of the sector in which it operates. An important point has been emphasized in many developments by experienced managers and academics which have been released to the public. From marketing to finance, human resource management, auditing and planning, all business processes have entered an incredible innovative process. One of the topics in this process is big data. When cumulative data are not used, they cannot transcend being huge piles of garbage. However, it is not possible to analyze such large, complex, and dynamic data via conventional methods. At this point, the concept of big data has emerged. In this study, after the explanation and definition of the concept, a vast literature review was conducted in order to present the relationship of big data with IoT, big data-related topics, and academic researches on big data. Afterwards, real-life enterprise applications were exemplified from various industries.


1994 ◽  
Vol 8 (4) ◽  
pp. 875-877 ◽  
Author(s):  
Otto Doering

Scientists, above all others, approach public policy believing it to be scientifically rational—as it has been portrayed by the Good Government Movement, the League of Women Voters, and Mark Twain. Today, the problem is that public policy does not appear rational to scientists. While there is great opportunity for scientific input, neither the policy process nor the most influential policy input is necessarily scientifically rational. To understand the relationship of science to policy, one has to look at how the public views science today, the style of policy, the style of science, and how the policy process may have been captured by “irrational” interests. Only then can a realistic marriage be made between science and policy.


2022 ◽  
pp. 842-868
Author(s):  
Ahmet Doğan ◽  
Emin Sertaç Arı

Today, a company continues its activities in a highly competitive environment regardless of the sector in which it operates. An important point has been emphasized in many developments by experienced managers and academics which have been released to the public. From marketing to finance, human resource management, auditing and planning, all business processes have entered an incredible innovative process. One of the topics in this process is big data. When cumulative data are not used, they cannot transcend being huge piles of garbage. However, it is not possible to analyze such large, complex, and dynamic data via conventional methods. At this point, the concept of big data has emerged. In this study, after the explanation and definition of the concept, a vast literature review was conducted in order to present the relationship of big data with IoT, big data-related topics, and academic researches on big data. Afterwards, real-life enterprise applications were exemplified from various industries.


2016 ◽  
pp. 150-158
Author(s):  
A. Ivanov

In the paper, on the basis of the monograph of Higher School of Economics researchers, devoted to the study of the effect of Federal Law 94-FZ on the formation of the public procurement system of the Russian Federation, the author expresses his views on issues of strategic planning of research in the modern university, the relationship of scientific research and the development of public policy in general and in the field of public procurement in particular. The paper identifies the contributions of research, included in the monograph, to economic theory and effectiveness of public procurement in the Russian Federation.


2018 ◽  
Vol 2 (2) ◽  
pp. 99 ◽  
Author(s):  
Dwiyanto Indiahono ◽  
Erwan Purwanto ◽  
Agus Pramusinto

This research aims to examine differences in the relationship of bureaucratic and political officials during the New Order (Soeharto’s era) and the Reformation (post-Soeharto) era within the arena of public policy implementation. This is a matter of importance given that there is a change in relations between the two from integration in the New Order to bureaucratic impartiality in the Reformation Era. This study attempts to answer the question: How were the relations of bureaucratic and political officials in the implementation of local level public policy during the New Order and the Reformation Era? A qualitative research has been conducted in Tegal Municipality using the following data collection techniques: interview, focus group discussion, documentation, and observation. Tegal Municipality was selected as the study location because of the unique relationship shown between the mayor and the bureaucracy. Its uniqueness lies in the emergence of bureaucratic officials who dare to oppose political officials, based on their convictions that bureaucratic/public values should be maintained even if it means having to be in direct conflict with political officials. This research indicates that the relationship between bureaucratic and political officials in the arena of local level policy implementation during the New Order was characterized as being full of pressure and compliance, whereas during the Reformation Era bureaucrats have the audacity to hinder policy implementation. Such audacity to thwart policies is considered to have developed from a stance that aims to protect public budget and values in policies. The occurring conflict of values here demonstrates a dichotomy of political and bureaucratic officials that is different from the prevailing definition of politics-administration dichotomy introduced at the onset of Public Administration studies.


Author(s):  
Inmaculada de Melo-Martín ◽  
Kristen Intemann

This chapter offers a brief overview of the importance of epistemic trust and the relevance that scientific institutions and practices have in promoting or undermining warranted public trust. Epistemic trust is crucial for the production of scientific knowledge, the ability of the public to make sense of scientific phenomena, and the development of public policy. Normatively inappropriate dissent is more likely to take hold and erroneously affect people’s beliefs and actions in a context where the trustworthiness of scientists is called into question and where there is an excessive reliance on scientific information when it comes to assessing policy decisions. Thus, finding ways to facilitate and sustain warranted epistemic trust, as well as increasing understanding of the proper role of science in public policy decisions can help mitigate the negative impact of dissenting views.


Author(s):  
David Holland

This chapter considers the complex relationship between secularization and the emergence of new religious movements. Drawing from countervailing research, some of which insists that new religious movements abet secularizing processes and some of which sees these movements as disproving the secularization thesis, the chapter presents the relationship as inherently unstable. To the extent that new religious movements maintain a precarious balance of familiarity and foreignness—remaining familiar enough to stretch the definitional boundaries of religion—they contribute to secularization. However, new religious movements frequently lean to one side or other of that median, either promoting religious power in the public square by identifying with the interests of existing religious groups, or emphasizing their distinctiveness from these groups and thus provoking aggressive public action by the antagonized religious mainstream. This chapter centres on an illustrative case from Christian Science history.


2021 ◽  
pp. 1-29
Author(s):  
Jette Steen Knudsen ◽  
Jeremy Moon

We investigate the relationship of corporate social responsibility (CSR) (often assumed to reflect corporate voluntarism) and government (often assumed to reflect coercion). We distinguish two broad perspectives on the CSR and government relationship: the dichotomous (i.e., government and CSR are / should be independent of one another) and the related (i.e., government and CSR are / should be interconnected). Using typologies of CSR public policy and of CSR and the law, we present an integrated framework for corporate discretion for engagement with public policy for CSR. We make four related contributions. First, we explain the dichotomous and the related perspectives with reference to their various assumptions and analyses. Second, we demonstrate that public policy for CSR and corporate discretion coexist and interact. Specifically, we show, third, that public policy for CSR can inform and stimulate corporate discretion and, fourth, that corporations have discretion for CSR, particularly as to how corporations engage with such policy.


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