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Article
Publication date: 15 April 2019

Fuad Rakhman

The purpose of this paper is to investigate factors affecting budget implementation among local governments in Indonesia, where rules are relatively strict and risks of facing…

Abstract

Purpose

The purpose of this paper is to investigate factors affecting budget implementation among local governments in Indonesia, where rules are relatively strict and risks of facing corruption charges are high.

Design/methodology/approach

This study employs regression analyses using a sample of 1,151 local government-years.

Findings

This study finds that the level of budget implementation is affected by the leadership factors (i.e. mayors’ term, tenure and age) and the proportion of capital expenditures. The level of budget implementation is relatively lower when the mayor is in the second term, is in the early years of the five-year tenure and is over 60 years old. Higher proportion of capital expenditures also reduces the level of budget implementation.

Originality/value

This study contributes to the literature by presenting empirical evidence as to what factors explain the variations in the level of budget implementation among local governments especially under strict rules and a risky environment.

Details

Asian Review of Accounting, vol. 27 no. 2
Type: Research Article
ISSN: 1321-7348

Keywords

Article
Publication date: 1 March 2008

Kenneth A. Klase and Michael J. Dougherty

Little empirical analysis has occurred of the influence of performance-based budgeting on appropriation decision-making or budget outcomes, and most research has focused on the…

Abstract

Little empirical analysis has occurred of the influence of performance-based budgeting on appropriation decision-making or budget outcomes, and most research has focused on the perceptions of budget officials. This research empirically tests to what extent the implementation of performance-based budgeting has had an impact on the actual allocation of resources in the form of Constant Per Capita Expenditures in the states. A pooled cross-sectional analysis is used to evaluate the time series encompassing before and after implementation as a means of determining the impact of performance budgeting on state budgeting outcomes as revealed in expenditure patterns of the states. Results indicate that the implementation of performance budgeting has a statistically significant and positive effect on budget outcomes in the states as measured by constant per capita expenditures.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 20 no. 3
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 4 March 2019

Farzaneh Jalali Aliabadi, Bita Mashayekhi and Graham Gal

The purpose of this paper is to examine the reason for the failure of implementing performance-based budgeting (PBB) at Iranian public universities and research institutes (PURI)…

Abstract

Purpose

The purpose of this paper is to examine the reason for the failure of implementing performance-based budgeting (PBB) at Iranian public universities and research institutes (PURI). This examination focuses on the actors participating in the budget processes and their perceptions.

Design/methodology/approach

The study uses grounded theory and employs deep semi-structured interviews of budget preparers at Iranian PURI.

Findings

The results indicate a loose coupling between perceived and regulated budgeting process. This leads to budgetary slack as a barrier for authentic information flow and indeed PBB implementation. In the analysis of the results, the authors suggest some ways to improve the current situation of the budgeting processes at Iranian PURI.

Practical implications

Public organizations that desire to transform their budgeting system need to consider their actors’ perceptions regarding the budgeting process. By explicitly considering their perceptions the organization may be able to solve any loose coupling as a result of internal, external and behavioral conditions.

Originality/value

This research examines issues that arise in the transformation of organizational processes. The focus on budget processes is critical for organizations which receive most, if not all, of their operational funds from a central authority. This research highlights the role of budget actors’ perceptions in transforming the budgeting process. An important result of this analysis is documenting the existence of loose coupling in the current budgeting process at Iranian PURI. This loose coupling results in slack creation and restricts the implementation of a PBB system. Additionally, this loose coupling limits the flow of authentic information.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 31 no. 1
Type: Research Article
ISSN: 1096-3367

Keywords

Article
Publication date: 1 March 1999

Frances Stokes Berry and Geraldo Flowers

How do entrepreneurs in the public sector effect major policy changes? Are the same entrepreneurs likely to be involved from the idea initiation stage through design, adoption…

Abstract

How do entrepreneurs in the public sector effect major policy changes? Are the same entrepreneurs likely to be involved from the idea initiation stage through design, adoption, implementation and institutionalnation, or are there different prominent entrepreneurs in each of the policy stages? What does the pattern of entrepreneurial participation mean for the success of the policy? Utilizing a case study of Performance-Based Program Budgeting (PB2 ) in the State of Florida, this paper employs the observations of key Florida policymakers and advocates to describe the strategic and purposive actions of public entrepreneurs in the four stages of the PB2 budget reform policy process. The work supports current research that major policy changes, such as the adoption of PB2 in Florida, require purposive and strategic actions from public entrepreneurs for their fruition. The paper also contributes to the growing implementation and budgeting literature that describes and assesses performance-based budgeting in the states, and provides observations on necessary conditions for institutionalizing PB2 in Florida.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 11 no. 4
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 7 November 2016

Andrew Goddard and Tausi Ally Mkasiwa

The purpose of this paper is to investigate the budgeting practices in the Tanzanian Central Government. New budgeting reforms were introduced following exhortations from the…

1305

Abstract

Purpose

The purpose of this paper is to investigate the budgeting practices in the Tanzanian Central Government. New budgeting reforms were introduced following exhortations from the bodies such as the UN, the World Bank and the IMF and reflect the new public management (NPM).

Design/methodology/approach

A grounded theory methodology was used. This methodology is inductive, allowing phenomena to emerge from the participants rather than from prior theory. This ensures both relevance and depth of understanding.

Findings

The principal research findings from the data concern the central phenomenon of “struggling for conformance”. Tanzanian Central Government adopted innovations in order to ensure donor funding by demonstrating its ability to implement imposed budgetary changes. Organizational actors were committed to these reforms through necessity and struggled to implement them, rather than more overtly resisting them.

Research limitations/implications

The research is subject to the usual limitations of case study, inductive research.

Practical implications

This research has several implications for policy-makers of NPM and budgetary reforms. These include the recognition that the establishment of the rules and regulations alone is not adequate for the successful implementation of budgetary and NPM reforms and should involve a comprehensive view of the nature of the internal and external environment.

Originality/value

There are few empirical papers of NPM accounting practices being implemented in the public sector of developing countries and none at all based in Tanzania. The paper identifies the existence of struggling to conform to reforms rather than resistance identified in prior research.

Details

Journal of Accounting in Emerging Economies, vol. 6 no. 4
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 8 July 2014

Ying Xie, Colin James Allen and Mahmood Ali

Implementing enterprise resource planning (ERP) is a challenging task for small- and medium-sized enterprises (SMEs). The purpose of this paper is to develop an integrated…

3123

Abstract

Purpose

Implementing enterprise resource planning (ERP) is a challenging task for small- and medium-sized enterprises (SMEs). The purpose of this paper is to develop an integrated decision support system (DSS) for ERP implementation (DSS_ERP) to facilitate resource allocations and risk analysis.

Design/methodology/approach

Analytical regression models are developed using data collected through a survey conducted on 400 SMEs that have implemented ERP systems, and are validated by a simulation model. The validated analytical regression models are used to construct a nonlinear programming model that generates solutions for resource allocations, such as time and budget.

Findings

ERP implementation cost increases along the time horizon, while performance level increases up to a point and remains unchanged. To maximise or achieve a certain level of performance within a budget limitation, CSFs are prioritised as: project management (highest), top management, information technology, users and vendor support (lowest). SMEs are recommended to concentrate effort and resources on CSFs that have a greater impact on achieving their desired goals while optimising utilisation of resources.

Research limitations/implications

DSS_ERP proves to be beneficial to SMEs in identifying required resources and allocating resources, but could be further tested in case studies for its practical use and benefits.

Practical implications

DSS_ERP serves as a useful tool for SMEs to predict required resources and allocate them prior to ERP implementation, which maximises the probability of achieving predetermined targets. It also enables SMEs to analyse risk caused by changes to resources during ERP implementation, and helps them to be better prepared for the risks.

Originality/value

The research contributes to the scarce research on ERP implementation using scientific methods. A novel nonlinear programming model is constructed for ERP implementation under time and budget limitations, facilitating resource allocations in an ERP implementation, which has not been reported in any previous research. The research offers a theoretical basis for empirical studies of resource allocations in ERP implementation.

Details

Journal of Enterprise Information Management, vol. 27 no. 4
Type: Research Article
ISSN: 1741-0398

Keywords

Article
Publication date: 7 September 2018

Dai Huu Nguyen, Christine Weigel and Martin R.W. Hiebl

Beyond budgeting has received an increased amount of scholarly attention in recent years. However, because most of the published research is discrete and unconnected, an overall…

7461

Abstract

Purpose

Beyond budgeting has received an increased amount of scholarly attention in recent years. However, because most of the published research is discrete and unconnected, an overall picture of what is known about beyond budgeting has not evolved. Therefore, the purpose of this paper is to provide an overview of the available research on beyond budgeting. In particular, the authors compare conceptual papers that mostly stress the benefits of beyond budgeting with empirical evidence on beyond budgeting implementation and offer ideas for future research on beyond budgeting.

Design/methodology/approach

This paper uses systematic literature review methods. After an extensive database search and examination of references/citations, 32 papers were analysed with regard to bibliographical information, research design and findings.

Findings

Although proponents of beyond budgeting have put substantial effort into developing and promoting this concept, numerous empirical studies demonstrate that many organizations being investigated would still rather improve traditional budgeting than abandon it completely. This review also highlights the main criticisms of traditional budgeting, development of management control systems under beyond budgeting and factors hindering the implementation of beyond budgeting.

Research limitations/implication

This paper suggests that further research is needed on the scaling of beyond budgeting, organizational changes under beyond budgeting and challenges resulting from the implementation of beyond budgeting.

Originality/value

The paper is the first comprehensive literature review on beyond budgeting.

Details

Journal of Accounting & Organizational Change, vol. 14 no. 3
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 24 March 2022

Stephen Korutaro Nkundabanyanga, Kelum Jayasinghe, Ernest Abaho and Kenneth Mugambe

The purpose of this study is to examine the viewpoints and experiences of multiple budget actors to understand their particular budget related behaviours contingent upon the…

Abstract

Purpose

The purpose of this study is to examine the viewpoints and experiences of multiple budget actors to understand their particular budget related behaviours contingent upon the COVID-19 (C19) pandemic of a developing country.

Design/methodology/approach

This study uses Uganda as a case study and employs semi-structured interview method for the data collection. In trying to generate themes and patterns, data are analysed through three levels of coding: open, axial and selective coding. The contingency theory is used to interpret the data.

Findings

The task of budgeting formulation, implementation and control in times of C19 lead to varied actual behaviours of budget actors because of the environmental uncertainty, inappropriate structural and technological conditions and manipulative organisational cultures contingent upon the Ugandan C19 budget context.

Research limitations/implications

The insights generated from the study can be useful for the national governments of emerging economies, e.g. African countries, to understand the conditions that influence the budget actors' behaviour and together, develop long-term financial resilience strategies to face future emergencies.

Originality/value

This study contributes to accounting and public budgeting theory by showing that contingency theory is a relevant framework for understanding budget actors' behaviour in emergency situations. The study potentially strengthens the contingency theory framework through its incorporation of organisational culture perspective into the “people” element.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 35 no. 3
Type: Research Article
ISSN: 1096-3367

Keywords

Article
Publication date: 6 May 2020

Muhammad Rafi, Khurshid Ahmad, Salman Bin Naeem and Zheng Jianming

In the past, the field of public libraries proved to be a neglected area of government in terms of allocating handsome budgets for adequate services and developing infrastructure…

1216

Abstract

Purpose

In the past, the field of public libraries proved to be a neglected area of government in terms of allocating handsome budgets for adequate services and developing infrastructure. The aim of this research is (1) to understand the level of library professionals and associated challenges in the preparation and implementation of the budget in public libraries and (2) to analyze the annual grand and regular library budget allocated to public libraries.

Design/methodology/approach

A comprehensive literature search was carried out from work published in the past – the quantitative study based on a structured research questionnaire followed by the five-point Likert scale. The primary data were collected by distributing printed questionnaires among the library professionals serving in the directorate of public libraries and its suboffices. The secondary data “Budget Grand” for seven years (2009–2015) and the regular budget for two years (2015–2016) were collected from seven public libraries, and data on the district population and literacy rate were obtained from the provincial bureau of statistics. The authors used the one-way ANOVA on primary data to determine the average difference between samples and descriptive statistics on secondary data.

Findings

Survey results show that budgeting is a useful tool for predicting the future, controlling resources and improving employee performance and departmental levels. The findings disclosed that the annual budget review includes guidelines for implementation without adequate discussion and guidance for overcoming challenges. In addition to increasing print and database resources, currency fluctuations, unfair resource allocation and budgeting processes proved to be a potential obstacle to the execution of the library budget. Moreover, library material usage and regular membership are decreasing compared to literacy rates in each district of the province. It also turned out that the limited resources in a library compared to the population and the insufficient budget for operation, maintenance and other library processes posed another challenge for the administration.

Practical implications

The results, which are based on the primary data of experts and the secondary data on the library budget, can help the directorate of public libraries to push ahead with budgetary reforms and overcome challenges.

Social implications

This article outlines some basic steps for librarians, publishers and sellers to cope with changes caused by currency fluctuations and falling budget pressures. Given the regional population, literacy gaps and the current state of libraries, the results could also cause the government to expand the public library network across the province.

Originality/value

The study builds upon the qualitative method using a questionnaire and on the secondary data for an in-depth understanding of the whole budgetary process. This comprehensive coverage of the budgeting process provides professionals with useful information in preparing a balanced budget for public libraries.

Details

Performance Measurement and Metrics, vol. 21 no. 2
Type: Research Article
ISSN: 1467-8047

Keywords

Article
Publication date: 3 June 2019

Sara Giovanna Mauro, Lino Cinquini and Lotta-Maria Sinervo

The purpose of this paper is to analyze the under-investigated role played by different key organizational actors engaged in the practice of performance-based budgeting (PBB…

Abstract

Purpose

The purpose of this paper is to analyze the under-investigated role played by different key organizational actors engaged in the practice of performance-based budgeting (PBB) (e.g. Ministry of Finance, National Audit Office, Sectoral Agencies) to explore how they influence the practice of PBB, contributing to lead the change or create resistance toward it.

Design/methodology/approach

The empirical evidence has been collected through a multiple case study based on semi-structured interviews and document analysis in Sweden and Finland, which have long traditions with PBB, and has been interpreted through the lens of institutional and organizational change theory.

Findings

The results show that, despite the lengthy experiences with PBB, the lack of sound dynamics across key actors makes the budgetary use of performance information limited and partial, placing the reform in a “gray area” between the complete implementation of the practice and the total resistance toward it.

Originality/value

The knowledge obtained from the exploratory analysis has relevant implications for understanding differences and similarities across key organizational actors and underlining their crucial role in making a change feasible. Indeed, PBB may represent a radical change even in presence of embedded performance management systems.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 31 no. 2
Type: Research Article
ISSN: 1096-3367

Keywords

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