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The purpose of the study was to analyze how COVID-19 pandemic affects regional budgets and regional fiscal resilience in Russia.

The research article is structured as follows. Based on the official data from the Ministry of Finance, the Federal Treasure and the Accounts Chamber of the Russian Federation, first, the state of Russian regional budgets before and under COVID-19 is analyzed. Second, due to the increase of regional spending commitments under pandemic the regional debt dependence is reviewed. Third, anticrisis fiscal measures which have been taken to combat the negative impact of COVID-19 are discussed.

In general, 2020 may be the most difficult for regional budgets, although the results of the first quarter do not show such tension. However, the impact of COVID-19 on budget indicators is ambiguous because the economic crisis of 2020 is dual, including the crisis in the oil markets. The pandemic has become a unique global phenomenon, the effect of which is difficult to identify and interpret outside of the economic aspects of life.

The value of the article is based on the overview of the state of regional budgets before and under COVID-19, on the analysis of how pandemic affects fiscal resilience of the regional budgets and on the forecast of how serious the volume of lost revenues are going to be.

The purpose of this study is to investigate the relationship between government and Balinese society in tax decentralization through budgeting seem to insignificantly improve the welfare of Balinese society.

This research was conducted in Bali Province involving eight regencies and one city. The data used in this study were secondary data, derived from relevant institutions or from websites through internet browsing and other documentations in the form of official reports/publications, such as regional budget, accountability reports, regional regulations and documents on budget and development of the regional economy. The present research used the partial least squares analysis technique.

Fiscal decentralization does not necessarily lead to better budget management. The success of fiscal decentralization can be found in the quality of the regional budget and the quality of budget management. The allocation of the regional budget for public service improvement and the development of infrastructure will increase the economic capacity of the regions. Improvement in regional economic capacity encourages the improvement of community welfare.

This income inequality points to the issue of fiscal capacity. The development of the financial role of district/city regions in the Province of Bali remains at a level gap with the development level of community welfare. During this period, the financial role of the government as estimated from the ratio of the national budget to the regional budget is higher than that of the society development. The acceleration role of the government is not proportional to the development of Human Development Index outcomes.

This paper examines public budgeting in the first 30 years of China under central economic planning and one-party system. The research question is whether budgeting operates as it does under market economy in a democratic system. Analysis of historical documents finds that as a subordinate to central economic planning, budgeting was not able to play its functions. Though China was successful in employing all fiscal and monetary means to channel resources into targeted policy areas, budgeting was not effectively used as an administrative instrument. In the 30 years examined, the country seemed to be searching in vain for a workable budgeting system so as to avoid repeated financial frustrations.

This paper examines public budgeting in the first 30 years of China under central economic planning and one-party system. The research question is whether budgeting operates as it does under market economy in a democratic system. Analysis of historical documents finds that as a subordinate to central economic planning, budgeting was not able to play its functions. Though China was successful in employing all fiscal and monetary means to channel resources into targeted policy areas, budgeting was not effectively used as an administrative instrument. In the 30 years examined, the country seemed to be searching in vain for a workable budgeting system so as to avoid repeated financial frustrations.

The purpose of this paper is to explore inter-organizational interactions that might result in prolonged decoupling between central governments' ideas and local governments' practices during the reform of an institutional field (i.e. healthcare).

The paper is based on a qualitative study of the centrally directed reform of the healthcare financing system in Ukraine and focusses on practices and reform ideas from 1991 to 2016.

The findings show that, for more than 25 years, local governments, as providers of healthcare services, faced two major problems associated with drawbacks of the healthcare financial system: line-item budgeting and fragmentation of healthcare funds. Over 25 years, central government's attempts to reform the healthcare financing system did not comprehensively or systematically address the stated problems. The reformers' ideas seemed to focus on creating reform agendas and issuing new laws, instead of paying attention to challenges in local practices.

This article has two main points that are relevant for practitioners. First, it calls for greater involvement from local actors during all stages of public sector reforms, in order to ensure the relevance of developed reform strategies. Second, it points to potential challenges that central governments may face when conducting healthcare financing system reforms in transitional economies.

The paper's contribution is twofold: it outlines reasons for problematic implementation of healthcare financing system reform in Ukraine and explains them through a “reverse decoupling” concept.

This study aims to examine the constraints in the issuance of municipal Sukuk in Indonesia and proposed potential solutions and strategies to support its implementation.

This study used the analytic network process (ANP) method with four groups of relevant respondents that comprised representatives from the local government, universities (academicians), experts (practitioners) and regulators.

Four elements support municipal Sukuk issuance: issuer (regional government or municipality), investor, market and infrastructure. The element with the highest score was the lack of commitment from the regional government in issuing municipal sukuk due to leadership change that occurs every five years. Thus, specific regulations that strengthen and regulate municipal Sukuk issuance and the support from the central government are the priority solutions and strategies that should be undertaken to encourage regional governments in issuing municipal Sukuk.

The establishment of specific regulations by the central government that support and strengthen municipal Sukuk issuance is necessary to promote successful implementation. Supports from the central government include tax incentives, accessible licensing processes and bureaucracy aids.

This study extended the literature by examining problems, solutions and strategies for municipal Sukuk issuance in terms of four aspects: the issuer (municipal government), investors, markets and infrastructure. The multiple aspect analyses provided a broader understanding of the lack of municipal Sukuk issuance in Indonesia.

This paper aims to review tourism cluster initiatives in Russia, particularly, tourism cluster formation processes, and investigate the role of local and federal government in promoting domestic tourism destinations with the help of tourism clusters.

This paper is formulated using a case study approach based on the lessons learned and the common practices in the Vologda region of the Russian Federation. Some results and key findings from field research were also used in the paper, as well as analysis of local and federal government activities, in attempting to promote domestic tourism in Russia.

Based on the analyses of the case study and review of common practices of tourism cluster creation and management, the paper draws on a review of the Vologda tourism cluster and profiles its main characteristic features: The context of “cluster” in Russian economy; Vologda tourism cluster was created by state initiative; Vologda tourism cluster indeed has its unique set of local (natural) competitive advantages; The rights of private companies (cluster members) are only consultative; Considerable funds are allocated by the Russian Federal Government and local government to cluster development; Vologda cluster is in an initial stage of formation, by the number and composition of members, Vologda cluster could be defined as a small cluster; There are no established cluster-specific quality of service standards; There is no defined cluster core in Vologda cluster; Cluster efficiency is measured by a set of metrics (gain in number of tourists, hotel rooms, etc.); Among the factors limiting Vologda cluster development, disunity on the federal and local government levels is substantial.

This paper is currently limited in scope to the Vologda region case study and some results and key findings from field research selected by the researchers. The conditions for the selected case studies may not be identical in other Russian tourism clusters and locations (such as the Altay region cluster), and thus, the findings cannot be applied to other Russian tourism clusters without comparison studies.

The main output of this paper is a review of Russian tourism cluster formation and development based on the example of the Vologda region. It is of value to practitioners, researchers, policymakers and other stakeholders specializing in cluster research and tourism cluster development.

The paper's aim is to provide the reader with an example of the application of Beer's viable system model (VSM), to present the crucial steps of analyzing and improving a complex organization on the basis of Beer's approach, and thereby to demonstrate the value of viewing an organization cybernetically for managerial purposes.

Based on Beer's VSM, as a first step, a diagnosis of the underlying organizational subsystems of the Swiss Youth Hostel Association has been undertaken on the basis of interviews and an analysis of relevant written sources. Based on this evaluation of the organization's viability, suggestions for improvement have been derived in a second step.

Diagnosis shows that the VSM offers a useful, innovative, and effective reference framework for analyzing the organizational structure of an organization from a multidimensional, cybernetic perspective, on the strength of which managers can cope more efficiently and substantially with complexity.

The paper offers an example of the process of applying Beer's practicable framework to managerial tasks, helping them comprehend their organizations from a cybernetic view as viable systems, thus enabling them to deal with internal and external complexity more effectively and efficiently. It accordingly shows how diagnosis based on this framework can reveal organizational strength and weaknesses on the one hand and act as a makeshift for redesigning system structure on the other hand.

The paper contributes to the practical application‐oriented understanding of Beer's VSM for managerial purposes by giving an example of how it applies to a complex organization, showing how a VSM‐based diagnosis reframed the perspectives of managers in the organization under study.

The purpose of this paper is to add to our understanding of the nature of accrual accounting by examining the process involved in its construction, as a dynamic and controversial process. This paper reveals how it is built and constantly modified, reinforced or negated during the process of implementation.

This paper’s focus on a government initiative with multiple actors present in the laboratory. Specifically, this study offers a close examination of the day-to-day activities of a laboratory case study; it focuses on participant observation in video conference calls. The discussions held by the project teams are analyzed to extend our inquiry into the most intimate aspects of fact construction (Latour and Woolgar, 1979). These excerpts illustrate the processes of accrual accounting construction and open up the possibility of studying the emergence of accrual accounting through the lens of an action net.

The evidence collected reveals the absence of a well-defined template for implementing accrual accounting in government. These results reveal an elaborate process of improvisation and fabrication in the design of this accounting system and a fragile network in action.

Prior research on accrual accounting in government focuses on the examination of existing accrual accounting systems with somewhat puzzling results on lack of use. In this study, the perspective has been shifted from focusing on accrual accounting as self-evident (Lapsley et al., 2009) to examine its construction. This paper examines this tension between the apparent certainties as espoused by practitioners and the problematic nature of accrual accounting in government. It extends our knowledge of “black box accrual accounting,” and shows that it is a fluid object with significant discretion in the determination of practice.

This paper aims to review contributions made to the strategic question about the main trends, opportunities, challenges and success factors in the Russian hospitality and tourism market in the experience economy era.

Based on the strategic question, a critical analysis of each contribution was carried out to identify the key themes and the issues, impacts and findings related to each theme.

The findings show nine key themes related to the sustainable development of the Russian hospitality and tourism market.

The findings create a framework to boost discussion between all stakeholders in the tourism and hospitality industry in Russia. There are ways to improve the competitiveness of the country as a tourist destination in spite of a number of impediments, both internal and external. Overall, this theme issue provides a useful framework for discussions with a wider range of stakeholders as the implications arising are of importance to all stakeholder groups.

All nine articles have contributed different perspectives to the topic, and all confirm that networking is critical in the experience economy era to ensure that aspirations and concerns of all key stakeholders are taken into account.