Public-Private Partnership for Healthcare in China

In order to ensure the sustainable development of public private partnership (PPP) model and make the PPP health project ultimately meet the public expectation, the budgetary control and performance evaluation for PPP project is an important research topic. Budgetary control and performance evaluation is not only an important basis for project performance improvement, but also an important means for public departments to monitor and manage PPP health projects. This chapter aims to examine the effectiveness of PPP projects on the healthcare service provision in China. By analyzing the regional government finance and performances, this chapter attempts to elaborate the current dynamic of Chinese healthcare resources allocation by using PPP, and how this dynamic could be associated with the changing landscape of local economic conditions, in particular whether the application of PPP would help those regions with poor economic performance to close a gap in healthcare delivery.

From ‘Traditional’ Budgeting to ‘Better’ Budgeting: Navigating through ‘Stability’ and ‘Change’

Faced with criticisms on traditional budgeting, contemporary organisations have moved towards better budgeting and beyond budgeting practices. Drawing evidence from Citrus Lanka, a fast-moving consumer goods (FMCG) manufacturing firm in Sri Lanka, this paper explores amid limitations of traditional budgeting, how and why the firm moved to better budgeting rather than embracing beyond budgeting. It adopts the qualitative methodology and case study approach and mobilises the theoretical notions; ‘stability’ and ‘change’ under institutional theory. The field data illustrate how Citrus Lanka instigated evolutionary changes (towards better budgeting) rather than revolutionary changes (towards beyond budgeting), witnessing ‘stability’ of budgeting and ‘change’ towards better budgeting. This paper contributes by adding to the burgeoning budgetary control literature and extends the use of institutional theory in management accounting research by espousing how the notions of ‘stability’ and ‘change’ can co-exist. The better budgeting practice presented in this paper is a pragmatic approach. It offers practitioner pointers to managers grappling with limitations of traditional budgeting and practical difficulties of beyond budgeting on improving budgetary control through better budgeting approaches. Such an understanding is useful for managers beyond the case study firm to those across different industries and nations in adapting to the ever-changing business environment by drawing on management accounting insights.

Perception of the Controllability Principle and its Consequences for Budgetary Control

In this study, we empirically examined the following three relationships through quantitative analysis of web-based survey data collected from managers of Japanese firms. First, we examined the relationship between managers’ perceptions of controllability and budget use. Second, we examined the relationship between budget use and altruistic behavior. Third, based on managers’ perceptions of controllability, we examined the relationship between altruistic behavior and managerial performance. Structural equation modeling revealed that not only did perception of low controllability by managers promoted the use of budgeting, it also promoted organizational citizenship behavior through increased trust in superiors, which subsequently enhanced managerial performance. Keywords: managerial perception, controllability principle, altruistic behavior, organizational citizenship behavior, trust, managerial performance

Effectiveness of Budgetary Controls on Budget Execution in Zanzibar

This study aims at examining the effectiveness of budgetary controls on budget execution in Zanzibar. The proper linkages between public resources and its management through service delivery are the key to success of any government. The study adopted descriptive research design in which primary data was collected by the use of questionnaire. More over the study used a stepwise approach to generate model, where regression model was used to analyze the degree of the relationship between budgetary control and the extent to which it contribute to the performance of budget in Zanzibar. The results reveals that a budgetary control as perceived by various respondents is effective on the basis of planning and budgeting, monitoring and control, analyzing and feedback and thus concluded to have a positive relationship with budget performance. Based on the study, it is recommended that management should be ready to participate in budget execution process in order to remove the existing challenges.

Da atuação da Defensoria Pública na judicialização da saúde: da necessidade de macrocontrole através da revisão judicial do gasto financeiro do ente político

Resumo: Este artigo tem por escopo abordar a atuação da Defensoria Pública na judicialização da saúde, com enfoque na atuação da instituição no controle orçamentário do ente público. Para tanto foi analisada a atuação da Defensoria Pública nas ações individuais e coletivas, foi abordada a possibilidade de atuação da Defensoria Pública no controle de contingenciamentos na orçamentários na área da saúde e, em sequência, foram analisadas duas ações civis públicas que visam referido controle. Por fim, concluiu-se pela necessidade de referida modalidade de controle pela Defensoria Pública no Brasil, notadamente porque é a instituição do sistema de justiça que tem maior contato com a parcela da população usuária do SUS e porque referido controle gera uma maior equidade quando da distribuição de recursos públicos na área de saúde.Palavras-chave: Defensoria Pública, saúde pública, controle financeiro. Abstract: This article intends to discuss the Public Defender’s office role in legal claims involving public health, focusing in the public budgetary control. To reach this, the article analyzed the Public Defender work in individual lawsuit and in collective actions, discussing the possibility of the Public Defender to file a lawsuit to control budget contingency of public health and, in sequence, analyzed two collective actions that intend to promote this control. Finally, it has been concluded that this kind of control by Brazilian Public Defender’s office is necessary, mainly because it’s the institution of justice system that has the major contact with the parcel of population that uses the public health system and because this kind of control grants major equity in the distribution of public health resources.Keywords: Public Defender’s office, public health, public finances control.

Examining the Effect of Budgetary Controls on the Financial Performance of Oman Telecommunication Company.

The budgeting process and budgetary control are one of the most important activities that have great importance in the techniques used for planning and monitoring activities and all the administrative and financial functions of the organization. This study aims to assess the effect of budgetary control on the financial performance of the Oman Telecommunications Company and verify the effectiveness of budgetary control techniques in the company, in light of the support and role of top management for budgetary control techniques in the company. This study will allow financial managers in various companies to understand the nature of the work of budgetary control techniques, their importance, and the extent of the impact of each technique, and thus managers will be able to determine the best-used and appropriate techniques that will lead to raising efficiency in financial and organizational performance. As for the research methodology used in the study, the survey method based on questionnaires and interviews was used. Data were analyzed using frequency distribution, correlations, and regression analysis. Microsoft Excel was used to analyze the collected data. As for the interview, they were analyzed by descriptive and explanatory methods. The results indicated that there is a positive relationship between budgetary control and the financial performance of the company, the differential impact of budgetary control techniques, and the confirmation of the company’s use of the technique of variance analysis and accounting responsibility, as well as the importance of budgetary control procedures. The results also indicate the importance of support and the role of top management for budgetary control techniques. Several recommendations were made through the results of this study. The recommendation was made on the need to understand and implement the company’s adjustment of funds technique for its importance in improving and raising the company's financial performance significantly in the company. Keywords: Budgetary Control, Organizational Financial Performance, Budgetary Control Techniques, Budgeting

Examining the Effect of Budgetary Controls on the Financial Performance of Oman Telecommunication Company

Objectives The objectives of the study were to analyze the different budgetary control techniques that affect and how it affects the financial performances; to determine the ways of effective budgetary control affecting the financial performances and to identify and to evaluate the roles of top management in budgetary control techniques of the Oman Telecommunications Company. Research Methodology A questionnaire was prepared for collecting the survey. The respondents were the employees of the financial department and also officials and supervisors from other departments of the Oman Telecommunications Company. The questionnaires were distributed to 60 members and the data collected was analyzed using Microsoft Excel to obtain the frequencies, percentages, and descriptive analysis. Findings The results indicated that there is a positive relationship between budgetary control and the financial performance of the company. The results also indicated that the company preferred the Responsibility accounting technique, Revenue budgeting technique, and variance analysis technique. It is also reported that the management is informed of the deviations regularly, and the managers take corrective measures promptly as and when required. It was found that the top management of the Oman Telecommunications Company is aware of the importance of budgetary control techniques and supports them. Research Implication From the results, it was recommended that the company should give prior attention to developing budgetary control through proper planning, ensure continuous evaluation of comparative analysis of actuals vs. budget. It was also suggested that the company introduce enterprise resource planning (ERP) as the monitoring will become easy for the financial management in ensuring the productivity of the employees in the budgetary control process. Social Implication The study will allow financial managers in various companies to understand the serious nature of budgetary control techniques, their importance, and the extent of the impact which in turn will help them to improve efficiency in achieving financial performances. Novelty No study was carried out before to study the impact of budgetary control on the organizational performance of Oman Telecommunication Company. This is a maiden attempt.

Financial control over the performance of State-financed institutions: The institutional approach

Subject. The article discusses the role of the controlling function of governance as part of the evaluation of State-financed institutions' performance. Objectives. The study substantiates institutional aspects of the concept Control with reference to State-financed institutions and the specifics of their finance. I also carry out the theoretical examination of the need in controlling their performance. Methods. The study involves general scientific methods. Drawing on the systems approach and logical generalization, I sorted prevailing views on the analyzable categories. The abstraction was applied to summarize the main conclusions. Results. Scholars still interpret financial control differently. Furthermore, regulatory documents, which are adopted by both the legislature and the government, are not consistent with the existing views on financial control. Some interim types of financial control may possibly be something else, which shall be further studied. In my opinion, any activities associated with financial flows shall be qualified as financial. Therefore, the respective control is financial. governmental budgetary control is subdivided into control over budgetary and extrabudgetary finance due the specifics of budgetary institutions' finance. As the performance of State-financed institutions is evaluated in terms of the efficiency of budgetary spending on governmental functions, control should pursue the evaluation of State-financed institutions' performance by source of finance. Conclusions and Relevance. Governmental financial control includes several interim types, including budgetary and extrabudgetary activities. The performance of State-financed institutions shall be monitored by the two aspects so as to evaluate whether budgetary funds are efficiently spent on governmental functions. The findings are designated for unfolding theoretical views on the control over State-financed institutions' performance as a crucial tool for administration. The findings can be used for scientific and practical purposes in accounting and control.