Search results

1 – 10 of over 77000
To view the access options for this content please click here
Article
Publication date: 4 June 2018

Ji Hyung Park and Sungho Park

Revenue diversification interacting with form of government that has different management behaviors may produce a variation in the level of public spending. The purpose of…

Abstract

Purpose

Revenue diversification interacting with form of government that has different management behaviors may produce a variation in the level of public spending. The purpose of this paper is to understand how revenue diversification interacts with form of government in determining the level of public spending.

Design/methodology/approach

A cross-sectional research design with the analysis of interaction effects was employed in order to achieve this research objective. Drawing from the economic and financial management perspectives on revenue diversification, this study proposes the following hypotheses: in the council-manager form, greater revenue diversification leads to less spending; in the mayor-council form, greater revenue diversification leads to more spending; and mayor-council governments with diversified revenues spend more than council-manager governments.

Findings

The regression results support the second and third hypotheses, but not the first hypothesis.

Originality/value

This study offers a robust link between revenue diversification and form of government by examining how their interaction produces a variation in the level of public spending.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 30 no. 2
Type: Research Article
ISSN: 1096-3367

Keywords

To view the access options for this content please click here
Book part
Publication date: 1 January 2009

Arwiphawee Srithongrung

In the United States, the 1993 Government Performance and Result Act (GPRA) has increased public demand for governments not only to produce and deliver public goods and…

Abstract

In the United States, the 1993 Government Performance and Result Act (GPRA) has increased public demand for governments not only to produce and deliver public goods and services, but also to demonstrate program effectiveness, which is the ultimate goal of a public program's existence, mission, and spending. This public management approach parallels the results-oriented management, which aims to strengthen organizational effectiveness and emphasize the need to integrate all major activities and functions, an activity that will direct them toward advancing organization-wide strategic goals or fundamental policy agendas (Kettl, 1997). Managers use program outputs and outcomes as implementation benchmarks to identify implementation means or directions (Kettl, 1997). By reporting performance measurement results to the public and policy makers, public managers are held accountable for the tax-dollars spent to produce and deliver public services in the most efficient and effective way (Aristigueta, 2007). Performance measurement results, especially those related to outcome achievement, are partially useful in budget allocation from the perspective that the tax-dollars spent are tied to desirable outcomes rather than to program input costs that may or may not correspond with public desires (DuPont-Morales & Harris, 1994).

Details

The Many Faces of Public Management Reform in the Asia-Pacific Region
Type: Book
ISBN: 978-1-84950-640-3

To view the access options for this content please click here
Book part
Publication date: 22 March 2021

Eduardo Costa, Rita Santos and Pedro Pita Barros

The provision of universal health care by the Portuguese NHS depends on the allocated government budget to health. Several reforms have been implemented over the last…

Abstract

The provision of universal health care by the Portuguese NHS depends on the allocated government budget to health. Several reforms have been implemented over the last decades to improve access while ensuring the financial sustainability of the health care system. However, a practical and useable definition of public health sustainability is hard to find. We show that under two alternative definitions – both related to fiscal space and compliance with sound public finances – public health spending increase is limited. Our analysis indicates that public health spending growth levels below 3% can be financially sustainable.

Taking into account that financial sustainability is a function of economic growth and will depend on the level of control of other public spending, our forecast for long-run health spending growth is compatible with the financial sustainability targets defined.

Details

The Sustainability of Health Care Systems in Europe
Type: Book
ISBN: 978-1-83909-499-6

Keywords

To view the access options for this content please click here
Article
Publication date: 15 June 2020

Uche Abamba Osakede

This paper aims to analyze the relationship between public health spending and health outcome using time series data in Nigeria over the period 1980 to 2017, taking into…

Abstract

Purpose

This paper aims to analyze the relationship between public health spending and health outcome using time series data in Nigeria over the period 1980 to 2017, taking into account the role of governance by assessing how the quality of governance directly affects health status and indirectly as a mediator for the effectiveness of public health spending.

Design/methodology/approach

Using the Hausman statistical tests to check for the existence of endogeneity, the proper method for estimating the model for this study is the two-stage least square regression model. The two-stage least squares regression model addresses the problem of endogeneity using instrumental variables. The mediating role of governance on the effectiveness of public health spending on health was considered by an interaction of governance indicators with public health spending.

Findings

The results showed that public health spending had no significant effect on health outcome except when interacted with governance quality. The interaction of government health spending with governance effectiveness as well as that for control of corruption improved health by inducing a fall in maternal deaths, whereas government health expenditure interacted with rule of law raised maternal mortality. Public health spending interacted with regulatory quality improved life expectancy while that for political stability with public health spending induced a fall in life expectancy, poor maternal and infant health. Political stability and the control of corruption had direct influence on maternal health.

Practical implications

Given the predominance of public health spending in promoting access to health care and population health status for developing economies, the effectiveness of such spending should be top priority in policy makers’ agenda. This again is important because for developing economies, government revenue is generated from a small tax base due to their highly informal nature. To improve health status from public intervention in the health sector, there is indeed need for improvement in the overall state of governance in Nigeria.

Originality/value

This paper is one of the few country case studies which uses time series data to examine the role of governance on the efficacy of public health spending with extension of findings to maternal health and covering more measures of governance quality. The results fundamentally illuminate the importance of governance in fostering development in health and consequently enhancing economic development and growth.

Details

International Journal of Development Issues, vol. 20 no. 1
Type: Research Article
ISSN: 1446-8956

Keywords

To view the access options for this content please click here
Article
Publication date: 1 March 2011

Qing Zhu and XiaoHu Wang

This article describes structural developments of public expenditures in China in the past 30 years and demonstrates an increasing public's need for services in areas of…

Abstract

This article describes structural developments of public expenditures in China in the past 30 years and demonstrates an increasing public's need for services in areas of education, health care, social security, and housing. Starting with a theory explaining the need to adjust the spending structure, the article specifies a proper proportion of public service expenditures in total governmental spending and discusses a possible path to this spending structure.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 23 no. 4
Type: Research Article
ISSN: 1096-3367

To view the access options for this content please click here
Article
Publication date: 17 December 2018

Thanapan Laiprakobsup

The purpose of this paper is to examine how political regimes and political transition affect government decisions to allocate budgets to the public health sector in…

Abstract

Purpose

The purpose of this paper is to examine how political regimes and political transition affect government decisions to allocate budgets to the public health sector in Southeast Asia.

Design/methodology/approach

Ordinary least squares with fixed-effects model is adopted to examine the effect of political regime on public health spending.

Findings

Examining the allocation of public health budgets in Southeast Asian countries, the paper finds that a democratic government positively leads to an increase in public health budget allocation, while autocratic government negatively affects the allocation of public health budgets. Further, political liberalization contributes to an increase in budget allocation to the public health sector.

Originality/value

Democratic politics and economic development aim to distribute public resources to social policy, such as policy on public health.

Details

International Journal of Development Issues, vol. 18 no. 1
Type: Research Article
ISSN: 1446-8956

Keywords

To view the access options for this content please click here
Article
Publication date: 1 March 1994

Andrew M. McLaughlin and Jeremy. J. Richardson

Budgetary reform in the UK since the International Monetary Fund (IMF) intervention under a Labour government in 1976 has been prompted by a new conventional wisdom that…

Abstract

Budgetary reform in the UK since the International Monetary Fund (IMF) intervention under a Labour government in 1976 has been prompted by a new conventional wisdom that public expenditure was too high, and consequently, "crowded out" private sector investment. Although this belief became widespread in western democracies, in Britain it developed relatively early and was closely linked to the wider debate about Britain's relative economic decline. The first section of this article reviews the main reforms of the budgetary process which these concerns prompted.

In the second section we note that, despite the political concern with reducing public expenditure in the 1980s, success has been limited and priority is now the improvement of the underlying control and evaluation mechanisms in government spending. In practice, the main policy activity of the Thatcher administrations was on gaining "value for money" from existing expenditure. These developments are discussed and the likelihood of success considered. The nature of the present annual budgetary cycle is described as are the most recent developments designed to finally gain some form of effective expenditure control.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 6 no. 1
Type: Research Article
ISSN: 1096-3367

To view the access options for this content please click here
Book part
Publication date: 5 February 2016

Sondra N. Barringer

The environment surrounding U.S. higher education has changed substantially over the past 40 years. However, we have a limited understanding of what these changes mean for…

Abstract

The environment surrounding U.S. higher education has changed substantially over the past 40 years. However, we have a limited understanding of what these changes mean for the higher education organizations (HEOs) that occupy this organizational field. In this paper, I use descriptive statistics and multilevel latent class analysis (MLCA) to analyze the financial behaviors of public four-year HEOs from 1986 to 2010 to evaluate how HEOs adapt financially to their changing environments. I advance the current conceptual and empirical understanding of public HEO behaviors by evaluating how public HEOs utilize combinations of revenue and spending streams to accomplish their mission and the extent to which the revenues and spending patterns of these institutions are related. Descriptive results confirm the shift away from state funding toward tuition revenues and the relative stability in spending patterns. MLCA results, which allow for the investigation of how combinations of revenue and spending streams work together, indicate that public HEOs are changing the combinations of revenues they rely on in different ways, revealing multiple specific pathways for how public HEOs adapt to their changing environments. The spending profiles, in contrast, remain stable with only a few HEOs changing their profile over time. I argue that the loose coupling between revenues and spending and discontinuity in their patterns of change over time suggests that public HEOs are able to establish a buffer between their environment and spending or activities that allows them to continue engaging in the same broad set of activities despite environmental changes.

To view the access options for this content please click here
Article
Publication date: 11 November 2019

Elina De Simone, Mariangela Bonasia, Giuseppe Lucio Gaeta and Lorenzo Cicatiello

Making citizens able to monitor and evaluate public spending activities is a fundamental issue in public financial management literature. The purpose of this paper is to…

Abstract

Purpose

Making citizens able to monitor and evaluate public spending activities is a fundamental issue in public financial management literature. The purpose of this paper is to analyze whether fiscal transparency, measured by the Open Budget Index, has an effect on public spending performance, measured by the World Economic Forum’s Global Competitiveness Report data.

Design/methodology/approach

Research methods rely on random-effects panel regression models on a country-level panel data set of 82 world countries observed in the 2008–2015 time interval.

Findings

Results show that the potential positive effects of fiscal transparency are mediated by the level of democracy of the country. In detail, in democratic countries, a higher degree of disclosure of fiscal information is correlated with a higher efficiency of government spending while, in non-democratic countries, fiscal transparency does not seem to provide any effect.

Social implications

The results suggest that fiscal transparency can be a powerful device where politicians can be held accountable for their actions, while it could fail to provide positive results where a strong and effective vertical accountability is missing.

Originality/value

The novelty of the paper is twofold. First, it provides new additional evidence about the positive effect that fiscal transparency has on public spending efficiency by advancing previous research on this topic (Porumbescu, 2017; Montes et al., 2019). Second, the paper investigates conceptually and empirically how the positive effect on public spending efficiency determined by fiscal transparency depends on the degree of democracy present in the institutional environment in which fiscal information disclosure is implemented.

Details

Journal of Economic Studies, vol. 46 no. 7
Type: Research Article
ISSN: 0144-3585

Keywords

To view the access options for this content please click here
Article
Publication date: 1 March 2013

John F. Sacco and Gerard R. Busheé

This paper analyzes the impact of economic downturns on the revenue and expense sides of city financing for the period 2003 to 2009 using a convenience sample of the…

Abstract

This paper analyzes the impact of economic downturns on the revenue and expense sides of city financing for the period 2003 to 2009 using a convenience sample of the audited end of year financial reports for thirty midsized US cities. The analysis focuses on whether and how quickly and how extensively revenue and spending directions from past years are altered by recessions. A seven year series of Comprehensive Annual Financial Report (CAFR) data serves to explore whether citiesʼ revenues and spending, especially the traditional property tax and core functions such as public safety and infrastructure withstood the brief 2001 and the persistent 2007 recessions? The findings point to consumption (spending) over stability (revenue minus expense) for the recession of 2007, particularly in 2008 and 2009.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 25 no. 3
Type: Research Article
ISSN: 1096-3367

1 – 10 of over 77000