scholarly journals THE CHALLENGES FOR THE IMPLEMENTATION OF A GENDER-ORIENTED APPROACH TO BUDGETING IN UKRAINE: WHAT CAN BE IMPROVED?

2021 ◽  
Vol 7 (2) ◽  
pp. 101-109
Author(s):  
Anna Karpych ◽  
Nataliia Miedviedkova
Keyword(s):  
Gender Equality ◽  
Gender Stereotypes ◽  
Financial Management ◽  
Public Management ◽  
Primary Data ◽  
The Public ◽  
Secondary Sources ◽  
Public Financial Management ◽  
The Relationship ◽  
Oriented Approach

The purpose of this article is to identify the obstacles which emerge on the way of the implementation of a gender-oriented approach to budgeting in Ukraine and hinder the promotion of this approach within the public financial system as well as to give recommendations on the possible ways to eliminate them from Ukrainian public financial management. Methodology. The article is based on a review of existing academic literature and on the analysis of secondary sources (mainly, government and non-government reports and publications). The results of the research show that the main barriers for the application of a gender-oriented approach to budgeting in Ukraine are, among others, dominance of gender stereotypes, the lack of funds for gender initiatives, insufficient understanding of the relationship between gender equality and public policy, the low level of awareness of civil servants and officials regarding the policy of gender equality. The overview of the best international practices in the integration of gender aspects in budgeting helped authors identify prior tasks for ensuring effectiveness of a gender-oriented approach to budgeting in modern conditions. Based on the obtained findings, the recommendations were provided; they include the measures to reduce gender gaps and suggested methods for modification of a gender-oriented approach to budgeting. Research limitations/implications. The authors did not study the underlying reasons for the emerging problems for the application of a gender-oriented approach to budgeting. Also, the research was based only on the review and analysis of secondary sources, thus, primary data collection techniques were omitted. Practical implications. The findings are likely to be useful for researchers and public sector practitioners both in Ukraine and abroad to gain knowledge on the implementation of a gender-oriented approach to budgeting. The developing countries may investigate the case of Ukraine and prepare for the similar challenges and problems adjusting the practice of implementation of a gender-oriented approach to budgeting according to their conditions and model of public management system. Value/originality. The article contributes to the discussion about the challenges for the effective implementation of a gender-oriented approach to budgeting in order to strengthen the public financial management in modern Ukraine.

scholarly journals Public Financial Management and Reforms to the State Sector Act

2019 ◽  
Vol 15 (4) ◽  
Author(s):  
Ian Ball
Keyword(s):  
Public Finance ◽  
Financial Management ◽  
Public Management ◽  
The State ◽  
Budget Process ◽  
State Sector ◽  
The Public ◽  
Administrative Action ◽  
Public Financial Management ◽  
Selection Of

This article addresses changes to the Public Finance Act that have been proposed in the Public Finance (Wellbeing) Amendment Bill or are being considered for future legislative or administrative action. It discusses these changes in the context of the State Sector Act. The interrelationship between the two pieces of legislation is described, as are the implications of proposed changes to the Public Finance Act. These changes include requirements for the specification of objectives for wellbeing (outcomes) in the budget process and reporting of wellbeing by the Treasury at least every four years. Changes also include, potentially, greater flexibility in the nature of appropriations and the selection of the services that will be provided within an appropriation, as well as legislative support for the public service to operate in a more ‘joined-up’, innovative and collaborative way. The article identifies as a strength of the proposed changes to the Public Finance Act and the State Sector Act that they maintain consistency between the two acts, but also identifies the risk of replacing one one-size-fits-all system with a different one-size-fits-all system, and considers a ‘two-track’ public management system as an alternative.

An Empirical Study of the Financial Mismanagement of Internally Generated Revenue in Ife South Local Government of Osun State, Nigeria

Think India ◽  
2016 ◽  
Vol 19 (2) ◽  
pp. 29-38
Author(s):  
Adeola Ajayi
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Town Planning ◽  
Primary Data ◽  
Revenue Generation ◽  
Secondary Sources ◽  
The Poor ◽  
Local Government Level ◽  
Government Level ◽  
Descriptive Statistical Analysis

This study focused on financial mismanagement of Internally Generated Revenue (IGR) in Ife South Local Government. It also identified viable sources of revenue in the local government and examined problems militating against effective collection of revenue. This study was necessitated by the need to ensure increased revenue generation in Ife South local government of Osun State, Nigeria. Primary and secondary sources of data were utilized for the study. The primary data were collected through structured questionnaires. Respondents were selected from career officers in GL. 03-16 in departments and units of finance and supplies, administration, primary healthcare, agriculture, town planning and estate valuation of the local government, thus 180 respondents were sampled representing 29.31% of 614 staff strength of these departments and units of the local government. The questionnaires were administered using descriptive statistical analysis such as frequency and percentage value. The study revealed that there are many viable and non-viable sources of revenue in Ife South local government, the myriad of problems militating against effective collection of the revenue and the poor financial management of internally generated revenue which aptly explains why the local government could not be developed. The study concluded that the share of local government from the statutory allocation be increased, routine auditing and post-auditing from the supervising ministry should be encouraged at the local government level and that the local government should also intensify her effort on increase revenue generation in order to withstand the challenges posed by the current global economic crisis.

The Moderating Role of Stakeholder Involvement in the Relationship Between Strategic Planning And Service Delivery

2021 ◽  
Vol 9 (10) ◽  
pp. 2451-2464
Author(s):  
Bahati Keranga ◽  
Martin Ogutu ◽  
Zachary Awino ◽  
Winnie Njeru
Keyword(s):  
Strategic Planning ◽  
Service Delivery ◽  
Public Administration ◽  
Boards Of Directors ◽  
Public Management ◽  
New Public Management ◽  
Stakeholder Involvement ◽  
Primary Data ◽  
New Public ◽  
The Relationship

In keeping with the New Public Management dispensation, state corporations in Kenya have taken up strategic planning with a view to effect reforms for improved service delivery. New Public Management particularly advances a customer-centric approach to public administration for improved service delivery, with the public, who are the recipients of public service, as key stakeholders in public administration. Despite this, service delivery in the Agribusiness sub-sector in the country is riddled with inadequacies highlighted by among other complaints, unpaid produce supplies, dwindling finances, slumped agricultural extension services and low produce prices. Against this backdrop, the study set out to establish the effect of strategic planning on service delivery and assess how stakeholder involvement influences the relationship between strategic planning and service delivery among agribusiness state corporations in Kenya. Grounded on the New Public Management and Stakeholder theories, the study adopted the positivism paradigm and the descriptive cross-sectional research design. Targeting 73 state corporations pertinent to agribusiness in the country, primary data was collected by use of a structured questionnaire with institutional heads as the units of observation. Both descriptive and inferential statistics were then employed in data analysis. It was established that strategic planning has a significant positive influence on service delivery. Stakeholder involvement was however found to not have a significant moderating effect on the relationship between strategic planning and service delivery. This was attributed to the technocratic approach in the formulation of the strategic plans among state corporations and the numerically limited nature of most stakeholders in state corporations represented in the boards of directors. Following a significant direct effect of stakeholder involvement on service delivery among Agribusiness state corporations in the country, state corporations are implored to involve stakeholders in strategic planning and observe meaningful participation, communication and dispute resolution in the engagement.

scholarly journals Assessment of Accountability Practices in the Public Sector of Malaysia

2019 ◽  
Author(s):  
Jamaliah Said ◽  
Md. Mahmudul Alam ◽  
Razana Juhaida Johari
Keyword(s):  
Public Sector ◽  
Financial Management ◽  
Primary Data ◽  
Policy Makers ◽  
The Public ◽  
Public Sector Employees ◽  
General Average ◽  
Data Validity ◽  
Accountability Practices ◽  
Survey Approach

Ensuring accountability in the public sector is a very crucial issue as it could lead to failures in governance, fraud, inefficacy, corruption as well as weak financial management. This study evaluated the state of present accountability practices among public sector employees from various Malaysian service schemes. Primary data were collected, using a questionnaire survey approach with 194 heads of departments in the Malaysian federal ministries. Data was collected in accordance with the perspective of 12 factors in accountability practices, using a five-point Likert scale. Factor analysis and descriptive statistics were utilized for data analysis. In addition, data reliability was checked by Cronbach’s alpha test; data normality was examined by Skewness and Kurtosis tests, and data validity was tested by using Kaiser-Meyer Olkin test and Barlett’s test. The findings show that 94.9% of the participants reported that they practised accountability within their departments. Nevertheless, the priority for these accountability factors varied according to the service schemes. In general, the perceived accountability practice was the highest within the group of the administrative scheme and the lowest among the employees under the accounting scheme. Moreover, the perceived accountability practice of the audit scheme was below the general average level. This findings of the study would help policy makers to take necessary steps to improve the practices of accountability in the public sector for creating a more dependable and efficient public sector in Malaysia.

scholarly journals FACTORS OF GROWTH OF THE EFFICIENCY OF PUBLIC DEBT MANAGEMENT

2021 ◽  
pp. 5-11
Author(s):  
M. E. Kosov
Keyword(s):  
Public Debt ◽  
Financial Management ◽  
The State ◽  
Debt Management ◽  
Macroeconomic Factors ◽  
The Public ◽  
Correlation And Regression Analysis ◽  
Public Financial Management ◽  
Public Debt Management ◽  
Debt Policy

Public debt is an integral part of public finances of various countries, the process of its management, including formation, maintenance and repayment has a powerful impact on the macroeconomic system of the state. The subject of the study is the public debt of the Russian Federation. The article performs a correlation and regression analysis of factors that have a direct impact on the state of the Russia’s public debt under the conditions of the restrictions caused by the Covid-19 coronavirus infection, as well as the consequences of these restrictions. The paper proposes an econometric model that describes a system of indirect macroeconomic factors that are not directly related to the state’s debt policy, but show the strongest influence on the formation of public debt in modern realities and increase the efficiency of its management, as well as reflect the quality of public financial management in general. The author concludes that the demographic burden and the indicator reflecting the ratio of the budget deficit to the total budget revenue have the greatest impact on the effectiveness of public debt management.

scholarly journals The Acceptance of Government Resource Planning System Using UTAUT 2

2021 ◽  
Vol 17 (1) ◽  
pp. 1-19
Author(s):  
Muhardi Saputra ◽  
Berlian Maulidya Izzati ◽  
Jannatul Rahmadiani
Keyword(s):  
Information System ◽  
Business Processes ◽  
Resource Planning ◽  
Planning System ◽  
Primary Data ◽  
West Java ◽  
The Public ◽  
Independent Variables ◽  
Independent Variable ◽  
The Relationship

Government Resource Planning (GRP) system is a solution for managing all the resources that exist in government, namely people, technology, and business processes in it. This study aims to analyses how the acceptance of the Service and Licensing Information System for the Public (SIMPATIK) in the Investment Board and Integrated Licensing (DPMPTSP) of West Java Province. This study uses UTAUT 2 model that consist of six independent variables and two dependant variables. The relationship between the independent variable and the dependent variable is moderated by age, gender, and experience variables. The data used are primary data obtained from distributing questionnaires online to 42 DPMPTSP employees that using SIMPATIK. The hypothesis was tested with the SmartPLS and SPSS applications. The results show from a total of 14 hypotheses there are 3 hypotheses that have a significant or acceptable effect, while 11 other hypotheses are not significant or cannot be accepted.

scholarly journals 5.6. QUALITY ASSESSMENT OF FINANCIAL MANAGEMENT IN THE public sector: METHODICAL ASPECTS

2020 ◽  
Author(s):  
Л.И. Ткаченко
Keyword(s):  
Public Finance ◽  
Public Sector ◽  
Quality Assessment ◽  
Financial Management ◽  
Federal Budget ◽  
Operational Efficiency ◽  
The Public ◽  
Public Financial Management ◽  
Methodological Aspects

В статье обоснована актуальность оценки качества управления государственными финансами с целью повышения эффективности их использования. Проанализировано развитие методики оценки качества финансового менеджмента главными администраторами средств федерального бюджета за период с 2008 по 2019 гг. Исследованы методические аспекты определения итоговой оценки качества финансового менеджмента. В частности, проанализирован расчет некоторых показателей операционной эффективности расходов бюджета и дана их интерпретация. Представлен авторский взгляд на расчет и интерпретацию проанализированных показателей. The author in this article substantiates the relevance of assessing the quality of public financial management in order to increase the efficiency of use of public finance. The development of the methodology for assessing the quality of financial management by the chief administrators of the federal budget for the period from 2008 to 2019 is analyzed. Methodological aspects of determining the final assessment of the quality of financial management are investigated. In particular, it analyzes the calculation of some indicators of the operational efficiency of budget expenditures and gives their interpretation. The author's view on the calculation and interpretation of the analyzed indicators is presented.

G2C Marketing

2014 ◽  
pp. 67-84
Author(s):  
Babak Sohrabi ◽  
Amir Khanlari
Keyword(s):  
Public Sector ◽  
Public Administration ◽  
Paradigm Shift ◽  
Public Management ◽  
New Public Management ◽  
Customer Orientation ◽  
Relationship Management ◽  
The Public ◽  
New Public ◽  
The Relationship

Public administration has been challenged by “new public management” and “government redesign” paradigms. In addition, the relationship between government and citizen has been changed dramatically based on the mentioned paradigm shift. Customer orientation in the public sector is one of the changes originated from the private sector’s principles and paradigms. Nowadays, scholars emphasize applying concepts and techniques of customer orientation in e-government. In this text, firstly, customer orientation and its importance in government activities, especially e-government, is described. Then, principles, applications, and experiences of citizen relationship management as a technique of customer-oriented governments are described.

G2C Marketing

2015 ◽  
pp. 2183-2199
Author(s):  
Babak Sohrabi ◽  
Amir Khanlari
Keyword(s):  
Public Sector ◽  
Public Administration ◽  
Paradigm Shift ◽  
Public Management ◽  
New Public Management ◽  
Customer Orientation ◽  
Relationship Management ◽  
The Public ◽  
New Public ◽  
The Relationship

Public administration has been challenged by “new public management” and “government redesign” paradigms. In addition, the relationship between government and citizen has been changed dramatically based on the mentioned paradigm shift. Customer orientation in the public sector is one of the changes originated from the private sector's principles and paradigms. Nowadays, scholars emphasize applying concepts and techniques of customer orientation in e-government. In this text, firstly, customer orientation and its importance in government activities, especially e-government, is described. Then, principles, applications, and experiences of citizen relationship management as a technique of customer-oriented governments are described.

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