The Public Budgeting With Observing Performance: Case Of Some Transitional Economies

2016 ◽  
pp. 29
Author(s):  
Nadjib Benslimane ◽  
Miloud Bourahla
Keyword(s):  
Transitional Economies ◽  
Public Budgeting ◽  
The Public

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.

DIFICULDADES INSTITUCIONAIS E ECONÔMICAS PARA O ORÇAMENTO PARTICIPATIVO EM MUNICÍPIOS BRASILEIROS

Caderno CRH ◽  
2020 ◽  
Vol 33 ◽  
pp. 020007
Author(s):  
Ursula Dias Peres
Keyword(s):  
Political Economy ◽  
Research Agenda ◽  
Fiscal Crisis ◽  
The Political ◽  
Participatory Budgeting ◽  
Public Budgeting ◽  
Mots Clés ◽  
The Public ◽  
Institutional Approach ◽  
Distributive Conflict

<p>Este artigo faz parte de uma agenda de pesquisa que tem origem na abordagem institucional e na economia política do orçamento público para a construção de modelo de análise da governança orçamentária em cidades brasileiras. O objetivo do artigo é analisar o processo de participação e conflito distributivo inerente ao orçamento público partindo de evidências dos municípios brasileiros no período de 2005 a 2018. Este texto apresenta reflexões iniciais sobre os limites para a realização do Orçamento Participativo decorrentes da crescente setorialização de gastos, da estrutura de receitas municipais e da crise de financiamento nos municípios, principalmente, a partir de 2014, que têm infligido dificuldades para a construção de uma arena coletiva para participação e negociação do conflito distributivo.</p><p> </p><p>INSTITUTIONAL AND ECONOMIC DIFFICULTIES FOR PARTICIPATORY BUDGETING IN BRAZILIAN MINICIPALITIES</p><p>This article is part of a research agenda based on the institutional approach and the political economy of public budgeting to develop an analyticalframeworkfor the budgetary governance in Brazilian cities. The article aims to understand the participatory and distributive conflict inherent to the public budgeting,based on evidence from Brazilian municipalities from 2005 to 2018. This paper presents initial remarks on the limits to the Participatory Budgeting arising from the growing sectorization of spending, the structure of municipal revenues and the fiscal crisis in the municipalities, especially since 2014, which have complicated the construction of a collective arena for participation and negotiation of distributive conflict.</p><p>Keywords: Public budgeting, Local government, Distributive conflict, Participatory budgeting, Municipalities.</p><p> </p><p>DIFFICULTÉS INSTITUTIONNELLES ET ÉCONOMIQUES POUR LA BUDGÉTISATION PARTICIPATIVE DANS LESMUNICIPALITÉS BRÉSILIENNES</p><p>Cet article a pour origine un programme de recherche issu de l’approcheinstitutionnelle et de l’économie politique du budget public pour la construction d’un modèled’analyse de la gouvernancebudgétaire des villesbrésiliennes. L’objectif de cet article est de comprendre le processus de participation et les conflits de répartition intrinsèques au budget public à partir des informations financières des municipalités brésiliennes entre 2005 et 2018. Cet étude présente des réflexions initiales à propos des limites de la budgétisation participative suite à la croissante spécialitébudgétairedes dépenses, à la structure de recettes municipales et à la crise du financement municipal, en particulier depuis 2014, qui brident la construction d’un espace collectif de participation et de négociation des conflits distributifs.</p><p>Mots clés: Budget public; Gouvernement local, Conflit distributif, Budget publique, Budgétisation participative, Municipalités.</p>

The Impacts of Private Experience on the Employment of Different Public Job Positions

2017 ◽  
Vol 46 (2) ◽  
pp. 144-169 ◽  
Author(s):  
Ping Zhang
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Public Employees ◽  
Public Budgeting ◽  
Negative Effects ◽  
Public And Private ◽  
The Public ◽  
Public Sector Employee ◽  
Sector Employee ◽  
Managerial Position

There have been many studies on the differences between the public and private sectors; yet, these studies often do not address differences within the public sector. This article investigates the impacts of the private sector experience on the employment of different categories of public employees: public budgeting and finance (PBF) employees, professionals, and managers. It also compares the different impacts among mixed categories of PBF professionals, non-PBF professionals, PBF managers, and non-PBF managers. The results suggest that the private sector experience increases the likelihood of a public sector employee being in a PBF or professional position, while it decreases the propensity of a public sector employee to be in a managerial position. Moreover, while private sector experience negatively correlates with public employees’ job satisfaction, the results are not significant for PBF employees and professionals, and the negative effects are much higher for non-PBF employees and nonprofessionals.

„BUDŽETIRANjE OD NULE“ KAO POLUGA EFEKTIVNOSTI JAVNIH USLUGA

2021 ◽  
Author(s):  
Milivoje Lapčević ◽  
Keyword(s):  
Public Goods ◽  
Public Service ◽  
Service System ◽  
Technical Solution ◽  
Public Budgeting ◽  
Budget Model ◽  
The Public ◽  
Classic Model ◽  
Goods And Services

In this paper, the author's attention will be paid to the analysis of the socalled " Zero-Base Budgeting ", in many ways a specific format of public budgeting. It is about the approach to public budgeting through was made the greatest shift in relation to the classic model of planning the financial coverage of public goods and services. The paper will indicate the extent to which the application of this budget model is appropriate to improve the quality of the public service system. The basic advantages that have popularized this budget technique in certain countries will be pointed out, as well as the reasons that influenced the national managers to give up from the full application of this budget-technical solution.

Public goods and Public interests:Is There a Connection?

2014 ◽  
pp. 25-40
Author(s):  
V. Tambovtsev
Keyword(s):  
Public Finance ◽  
Public Goods ◽  
Theory Development ◽  
Public Budgeting ◽  
Public Interests ◽  
The Public ◽  
Merit Goods ◽  
History Of ◽  
Finance Theory

The paper is aimed to analyze the validity of statements encountering in the literature that the content of objective public interests are public and merit goods, and that features of these ones determinate the necessity of public budgeting for these goods’ provision. The history of the aforementioned notions and their role in the public finance theory development are analyzed. It is shown that the linkage between public goods and public interests is postulated but its practical verifications are absent.

Sign in / Sign up

Export Citation Format

Share Document