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Article
Publication date: 20 December 2019

Alpo Karila, Jarmo Vakkuri and Juhani Lehto

The purpose of this paper is to analyze the dynamics of budgetary biasing in the context of public hospitals.

Abstract

Purpose

The purpose of this paper is to analyze the dynamics of budgetary biasing in the context of public hospitals.

Design/methodology/approach

The study applies theories of accounting and budgeting behaviors in the specific institutional context of health care systems. Based on the theoretical framework, data from interviews with hospital budget officers were analyzed using qualitative content analysis.

Findings

A typology of biases is provided. It proved to be useful and highlighted the central empirical assumptions and preliminary results of biasing dynamics.

Practical implications

Understanding the logic of budgeting actors and the drivers of bias may help explain why bias so often appears in health care budgeting. It further contributes to understanding whether the bias is functional or dysfunctional.

Originality/value

The concepts of budgetary bias are rarely used in the context of health care budgeting, so the study fills a gap in research knowledge.

Details

International Journal of Public Sector Management, vol. 33 no. 4
Type: Research Article
ISSN: 0951-3558

Keywords

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Article
Publication date: 1 March 2004

Aimee Franklin and Carol Ebdon

Citizen participation in local government processes is touted as an effective means to enhance responsiveness and accountability. The topic has received considerable…

Abstract

Citizen participation in local government processes is touted as an effective means to enhance responsiveness and accountability. The topic has received considerable attention in the normative literature, yet there is persistent evidence that citizen participation occurs infrequently and has little influence on decision making. This study compares the perspectives of three different groups of stakeholders: elected officials, administrators, and citizens. Examination of the perspectives of these three groups of actors is important because it provides insight into the relationships between the groups and expectations regarding how input is used and how it influences decisions. Attention to these items can make participation more valuable and can inform other governments as they ponder how to align the priorities of different actors in their budgeting processes.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 16 no. 2
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 19 March 2018

Alice Rose Bryer

The purpose of this paper is to develop understanding of the ways in which actors may resolve the contradictions between the social and private aspects of accounting. It…

Abstract

Purpose

The purpose of this paper is to develop understanding of the ways in which actors may resolve the contradictions between the social and private aspects of accounting. It pursues this aim by developing theory and knowledge of the roles of belonging in the politics of budgeting.

Design/methodology/approach

First, the paper develops a Latourian anthropological theory of belonging as a social practice. It shows how this makes a significant departure from actor-network Latourian studies, shifting the focus onto the emotional and cognitive capacities that may enable actors to work through and gradually overcome the socio-political conflicts that budgeting can provoke. Second, to identify such a practice, it studies a Spanish cooperative involved in collective responses to socio-economic and political instability.

Findings

The study finds that the emotional and cognitive work by which the actors assembled their collective practice of belonging was influenced by their interactions with budgets, and, in turn, mediated the way they dealt with budgets, giving rise to more enabling roles and effects. It traces, for example, how planning and cost reduction supported abilities to relate the actors’ problems and anxieties to broader social problems, fostering more positive emotions including empathy, enthusiasm, and respect.

Research limitations/implications

The findings offer a complementary, but alternative view of the socio-political character of budgeting techniques to prior studies, which advances understanding of how actors could shape more enabling roles and effects.

Practical implications

Involving budgets in discussions and meetings can increase the scope for work that leads to greater freedom, social cohesion, and wellbeing.

Originality/value

This is the first study to demonstrate how belonging can be actively assembled through budgeting. It has particular value for understanding how alternative organizations can use accounting to avoid fragmenting and degeneration.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

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Article
Publication date: 31 July 2020

Scott Douglas and Tom Overmans

The principles of public value management (PVM) have greatly inspired public management practitioners and scholars, but the application of these ideas to the everyday…

Abstract

Purpose

The principles of public value management (PVM) have greatly inspired public management practitioners and scholars, but the application of these ideas to the everyday practice and research of government has proven to be more difficult. This article formulates propositions for how the principles of PVM could affect one of the core processes of government: budgeting. These propositions can inspire practitioners and be tested by future researchers.

Design/methodology/approach

The article identifies the core principles of PVM and applies these to the budgeting functions of the allocation, management and accountability of public money. This exploration leads to a first conceptualization of “public value budgetingand generates 12 propositions about how budgeting will change and remain unaltered under the influence of PVM.

Findings

The central argument is that “public value budgeting” could promote more coordination and integration between public funds and community resources, more involvement of societal stakeholders in the budgetary process and more continuous tweaks and changes to the budget. At the same time, legislative vetoes, financial controls and debates about the best use of public money will remain an important feature of public budgeting.

Originality/value

The article forwards the first conceptualization of public value budgeting, connects the literatures on public value and public budgeting, and offers both a practical application of PVM to public budgeting as well as a concrete agenda for future research.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 32 no. 4
Type: Research Article
ISSN: 1096-3367

Keywords

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Book part
Publication date: 29 July 2010

Mandi Bane

This chapter examines the role of actors operating within the context of participatory democratic institutions. The literature on radical democracy suggests that reforming…

Abstract

This chapter examines the role of actors operating within the context of participatory democratic institutions. The literature on radical democracy suggests that reforming democratic institutions to promote secondary associations, participation, and deliberative decision-making can radically transform states. Through an analysis of alternative local government (ALG) practices in Saquisilí, Ecuador, the chapter demonstrates that a variety of actors, with diverse motivations, constitute and operate within participatory institutions. Despite the radical discursive structure of the institutions, however, actors are able to creatively use those institutional spaces for other goals. The implication for radical democratic theory is that not all outcomes that have been read as unintended consequences are unintended.

Details

Democratic Paths and Trends
Type: Book
ISBN: 978-0-85724-092-7

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Article
Publication date: 4 September 2020

Kelum Jayasinghe, Pawan Adhikari, Simon Carmel and Ana Sopanah

This paper analyses participatory budgeting (PB) in two Indonesian indigenous communities, illustrating how the World Bank sponsored neo-liberal model of “technical…

Abstract

Purpose

This paper analyses participatory budgeting (PB) in two Indonesian indigenous communities, illustrating how the World Bank sponsored neo-liberal model of “technical rational” PB is overshadowed by local values and wisdom, consisting of sophisticated, pre-existing rationalities for public participation.

Design/methodology/approach

Adopting a qualitative and interpretive case study approach, the study draws on data from semi-structured interviews with key stakeholders and periods of participant observation. The paper utilises Weber's characterisations of rationality to analyse the PB process in indigenous communities.

Findings

The co-existence of both formal (technical) and substantive rationalities leads two Indonesian indigenous communities to execute participatory budgeting pragmatically. The formal budgetary mechanisms (Musrenbang), cascaded down from central and local governments, are melded with, and co-exist alongside, a tradition of public participation deriving from local cultural values and wisdom (Rembug warga). Reciprocal relationships and trust based on a pre-existing substantive rationality result in community members adapting budget practices while also preserving their local culture and resisting the encroachment of neo-liberal initiatives. The paper offers deeper analysis of the unintended consequences of attempting to implement technical rational accounting reforms and practices in indigenous settings.

Originality/value

The paper provides important insights into the way the interplay between formal and substantive rationality impacts on accounting and budgeting practices in indigenous communities. Our study also presents a unique case in emerging economy contexts in which neoliberal initiatives have been outmanoeuvred in the process of preserving indigenous values and wisdom. The informal participatory mechanism (Rembug warga) retained the community trust that neoliberalism systematically erodes.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 8
Type: Research Article
ISSN: 0951-3574

Keywords

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Book part
Publication date: 30 July 2018

Abstract

Details

Marketing Management in Turkey
Type: Book
ISBN: 978-1-78714-558-0

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Article
Publication date: 1 February 2001

Godwin Awio and Deryl Northcott

Like a number of other developing countries in recent years, Uganda has adopted a decentralized management structure for its public sector. Along with this restructuring…

Abstract

Like a number of other developing countries in recent years, Uganda has adopted a decentralized management structure for its public sector. Along with this restructuring came the devolution of budgetary responsibilities. Presents findings from a study of the impact of decentralization on Ugandan health sector budgeting. A questionnaire was used to seek the expert opinion of key participants in health sector budgeting regarding the affects of decentralization on budgetary participation and the use of budgets for planning and control. The findings suggest that, while decentralization cannot be thought of as a miracle cure for the challenges of public sector budgeting, it has the potential to create a context for improved budgeting practices in developing nations.

Details

International Journal of Public Sector Management, vol. 14 no. 1
Type: Research Article
ISSN: 0951-3558

Keywords

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Book part
Publication date: 16 September 2014

Abstract

Details

Hyogo Framework for Action and Urban Disaster Resilience
Type: Book
ISBN: 978-1-78350-927-0

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Article
Publication date: 2 March 2021

Farzaneh Jalali Aliabadi, Muhammad Bilal Farooq, Umesh Sharma and Dessalegn Getie Mihret

The purpose of this study is to understand the efforts of key social actors in influencing the reform of Iranian public universities budgeting system, from incremental to…

Abstract

Purpose

The purpose of this study is to understand the efforts of key social actors in influencing the reform of Iranian public universities budgeting system, from incremental to performance-based budgeting (PBB), the tensions that arose as competing efforts of institutional change were undertaken, and ultimately the impact of these efforts on the extent to which the Iranian government transitioned to a system of PBB in public universities.

Design/methodology/approach

Data comprises of semi-structured interviews with managers and experts involved in the budget setting process and an analysis of budgetary policy documents, reports and archival material such as legislation. An institutional work lens is employed to interpret the findings.

Findings

While actors advocating the change were engaged in institutional work directed at disrupting the old budgetary rules by disassociating the rules moral foundations and creating new budgetary rules (through new legislation), universities undertook subtle resistance by engaging in extended evaluation of the new proposed PBB rules thereby maintaining the old budgetary rules. The reforms undertaken to introduce PBB in Iranian universities achieved minimal success whereby incremental budgeting continued to constitute by far a larger percentage of the budget allocation formula for university budgets. This finding illustrates change and continuity in university budgetary systems resulting from institutional work of actors competing to control the basis of resource allocation under the proposed PBB system by proposing contradicting models.

Practical implications

The findings highlight the importance of understanding the interplay of institutional work undertaken by competing social actors as they seek to advance their goals in shaping budgetary reforms in the public-sector. Such an understanding may inform policy makers who intend to introduce major reforms in public-sector budgeting approaches.

Originality/value

Unlike prior studies that largely focused on how organization-level budgeting practices responded to changes in public budgeting rules (i.e. at the site of implementation of the rules), this paper highlights how strategies of change and resistance are played out at the site of setting budgetary norms.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

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