Impression Management Theory as a Panacea for Public Budgeting Process

PurposeThe 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/approachThe 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 budgeting” and generates 12 propositions about how budgeting will change and remain unaltered under the influence of PVM.FindingsThe 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/valueThe 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.

Institutions of higher education are charged with the educational responsibility of creating a classroom environment, where critical thinking skills are cultivated. This paper focuses on a political science undergraduate course in public budgeting. The course emphasizes and encourages the students to develop creative and critical thinking skills necessary to actively engage in the public administration budget process. Budgets can be analyzed from an economic prism, a management perspective, a historical view and the political process. The goal of this simulation is to replicate the interplay of administrative decision making with congressional politics and experienced at congressional budget hearings. The course is designed around the four phases of the budget cycle; executive preparation; legislative authorization and appropriations; budget implementation; and audits. The simulation focuses on the second stage of the process, the legislative hearings and the personalities, politics, and interactions among administrators and legislators. Since legislative budget hearings are a fluid chess match designed to test the skills and abilities of the participants. The agency budget official’s goals are to match their expertise with the political power of the committee majority and minority party members. The intended result of this course is to prepare the political science and public administration students with the basic theoretical and practical experience necessary to grasp the demands of the legislative budget process. In the final analysis agency budgets are determined by successful political bargaining.

Globally the use of WhatsApp messaging has gained power. WhatsApp succeeded to make its place in the top 20 leading applications in US by early 2011 (Prathap et al. 2014). Just like many social media platforms, it provides a platform for instantaneous sharing of information (Jebakumar & Jisha, 2014). Many people in Migori County have not been able to participate in county budgeting process because of ineffective communication. The finding of a study on ‘Citizen perception on the status of county governance practices; a case study of Migori county’ shows that there is engagement gap which should be filled by increased involvement of the citizens by both county assembly and the executives so as to meet citizens’ satisfaction (Mbihi, 2016). This study was underpinned on the Technology Acceptance Mode (TAM) which indicates that perceived ease and usefulness are the most determinant factors of a technology or information system used by an individual and Participatory Development Theory which argues that any development project can be successful if its beneficiaries are put at the centre .The aim of this study was three fold: 1) To examine the use of WhatsApp messaging in enhancing public participation budgeting process in Migori county 2) To investigate factors influencing the adoption of WhatsApp massaging in public participation budgeting process and 3) To propose an adoption model of WhatsApp messaging for public participation budgeting process for Migori County. A survey study design was followed in which 399 respondents who are 18 years and above, use WhatsApp messaging and are literate participated. Data sampling was done through systematic random and purposive sampling and analysis was done both qualitatively and quantitatively. The study revealed majority of the respondents in the study proposed the use of WhatsApp messaging for public participation because of its convenience, timely communication, and ease of use among others. The respondents, however, indicated that issues of high cost of bundles, non-inclusivity, poor coordination and identification of people to participate in public participation should be addressed. The study has also proposed a five staged model for WhatsApp messaging. The study recommended that the county government of Migori should adopt WhatsApp messaging as one of the communication tools for public participation in budgeting process and other development programmes.

Public administration captures extensive policy formulation, implementation, and continuous monitoring and evaluation. Sound policies are contrived on current and future social, economic, and political implications. The coronavirus disease 2019 (Covid-19) pandemic projected an extensive challenge to policymakers in healthy crises, economic collapse, and political and social systems disruptions. The study examines the impacts Covid-19 has on public policy and the budget process regarding executive decisions in the United States (USA). Relying extensively on previous scholarly undertakings, the researcher established themes regarding general budgeting processes that understand the federal budget processes, policy development, and criteria for evaluating their effectiveness. Through descriptive and empirical analysis, public budgeting policies were examined regarding territorial effects, fiscal impacts, political party differences, and overall mortality rates. Findings postulate that political party differences exist in public policy and budgeting processes. However, the policymakers quickly suggested and formulated ideal policies to curb the impacts of Covid-19 in the USA. Although Covid-19 brought several positive effects, it outweighed the adverse impact on the US economy. The territorial consequences, such as supporting vulnerable populations, are exemplary during a pandemic. Progressively, anchoring federal budgeting and policy development processes on sound data is ideal and practical.

The study examined the public budget process in Ondo State and investigated the nexus between public budgeting and performance budgeting in the study area. It also analysed the challenges facing public budgeting in Ondo State. These were to provide information on the budget process and performance budgeting in Ondo state, Nigeria. The results revealed that without revenue (REV), no organisation, either private or public, can achieve its stated goals and objectives. Also, it confirmed that budget in terms of function, programme and activity (VOA) (r = 0.2316, 0.5181 f> 0.05), measurement of work or output (ROL), cost of funding (COC), as well as monitoring budgeted cost and performance (REQ), among others, are some of the indicators that enhanced budget performance; that there is unidirectional causality running from REV to ROL. Furthermore, the overestimated allocation of funds to a particular area of interest, inflation of contract sums, inadequate resources, inadequate monitoring system and absence of transparency were the biggest challenges confronting public budgeting in the study area. The study concluded that the public budgeting process tremendously influenced the performance budget in Ondo State, Nigeria.

Preface and Acknowledgments 1. Introduction: Public Budgeting for Public Managers A Practical Approach to Public Budgeting Public Budgeting Defined The Two Sides of Budgeting The Public Budgeting Process Differences Between Federal, State, Local, and Nonprofit Budgeting Perspectives Topical Outline Additional Reading and Resources 2. Historical Development of Public Budgeting The Beginning Period The Colonial, Revolutionary, and Founding Periods The Nineteenth Century The Twentieth Century Conclusion Additional Reading and Resources. 3. Sources, Characteristics, and Structures of Public Revenues Perspectives on Revenue Functions Associated with Revenue Generation Factors in Revenue Generation Sources of Revenue Conclusion 4. Public Budgeting Processes: Annual, Episodic, and Standing Policies Constrained Revenues and Expenditures Diversity of the Formal Process The Budget Cycle Conclusion Appendix. Constrained Revenues and Expenditures Additional Reading and Resources 5. Politics Within Public Budgeting Different Kinds of Politics How Public Managers Relate to Different Kinds of Politics Budgetary Politics Budgetary Politics and the Budget Cycle Two Views of Annual Budgetary Politics Systems of Perspectives, Roles, Resources, and Decisions Conclusion Additional Reading and Resources 6. Organizing Concepts for Expenditure Budgets: Formats and Approaches General Discussion of Formats Revenue Formats Lump-Sum Budgeting Approach Line-Item Budgeting Approach Performance Budgeting Approach Program Budgeting Approach What-If Budgeting Approach Mixing Approaches A Commentary on Approaches Conclusion Additional Reading and Resources 7. Analysis in Public Budgeting The Analytical Process Analytical Techniques in Public Budgeting Political Analysis Empirical Analysis Cost Analysis System Analysis Consumers of Analysis Conclusion Additional Reading and Resources 8. Routine Operating Techniques in Public Budgeting Accounting Forecasting Handling Resources Purchasing Dealing with Personnel Auditing Dealing with Risks Capital Budgeting Conclusion Additional Reading and Resources 9. Economic Explanations in Public Budgeting Economic Rationales for Public Organizations Functions Roles Macroeconomics Conclusion Additional Reading and Resources Index About the Authors.

This chapter introduces the readers to a public capital management and budgeting process and its role in generating public infrastructure networks. The main purpose of the chapter is to describe the normative public capital management and budgeting practices that are recommended by the public finance literature. These normative practices are segregated into four main components: (1) long-term capital planning, (2) capital budgeting and financial management, (3) capital project execution and project management, and (4) infrastructure maintenance. Given that the literature recommends specific practices to maximize efficiency in public capital spending, the four main components, combined, are referred to as the systematic capital management and budgeting process. The systematic process discussed in detail in this chapter is used as a common framework for each of the 12 country case studies in describing their respective public capital management and budgeting practices.

This chapter introduces the readers to a public capital management and budgeting process and its role in generating public infrastructure networks. The main purpose of the chapter is to describe the normative public capital management and budgeting practices that are recommended by the public finance literature. These normative practices are segregated into four main components: (1) long-term capital planning, (2) capital budgeting and financial management, (3) capital project execution and project management, and (4) infrastructure maintenance. Given that the literature recommends specific practices to maximize efficiency in public capital spending, the four main components, combined, are referred to as the systematic capital management and budgeting process. The systematic process discussed in detail in this chapter is used as a common framework for each of the 12 country case studies in describing their respective public capital management and budgeting practices.

Despite many reforms implemented in China’s public financial management over the past ten years, China’s public budget still exhibits a glaring lack of accountability, most evident in the gap between the adopted budget and the final budget. This article examines the role played by public budgeting in ensuring good governance, and establishes a framework for how the legislature ensures accountability in the public budgeting process. The existing problems in the Chinese public budgeting process are analysed, and suggestions are made for reforming the budgeting process based on the outlined framework.

BackgroundKnowledge Translation (KT) and data visualization play a vital role in the dissemination of data and information to improve healthcare systems. A better understanding of KT and its utility requires examining its processes, and how these interact with available data tools and platforms and various users.In this context, the aim of this paper is to understand how relevant users interact with data visualization tools, in particular Global Burden of Disease (GBD) visualizations, while also examining KT processes related to data visualization.MethodsA qualitative case-study consisting of semi-structured interviews with eight policy officers. Interviewees were selected by the Institute for Health Metrics and Evaluation (IHME) from three countries: Canada, Kenya and New Zealand. Data were analyzed through framework coding, using qualitative analysis software.ResultsPolicy officers’ responses indicated that data can prompt action by engaging users, and effective delivery and translation of data was enhanced by data visualization tools. GBD was considered valuable for use in policy (e.g., planning and prioritizing health policy; facilitating accountability; and tracking and monitoring progress and trends over time and between countries). Using GBD and data visualization tools, participants quickly and easily accessed key information and turned it into actionable messages; engaging visuals captured decision-makers’ attention while providing information in a digestible, time-saving manner. However, participants emphasized an overall disconnect between research and public health. Functionality and technical issues, e.g., absence of tool guides and tool complexity, as well as lacking buy-in and awareness of certain tools from those less familiar with GBD, were named as major barriers. In order to address this “know-do” gap, user-friendly knowledge translation tools were stated as crucial, as was the importance of collaboration and leveraging different insights from data generators and users to inform health policy.ConclusionsPolicy officers aware of KT are willing to utilize data visualization tools as they value them as an engaging and important mechanism to foster the use of GBD data in policy-making. To further facilitate policy officers’ efforts to effectively use GBD data in policy and practice, further research is required into how users perceive and interact with data visualization and other KT tools.

The varying approaches and formats chosen by budget documents and the budgeting process from time to time can be explained by the complexity and diversity of budgeting functions, notably those of public budgets. Due to the vast amount of 982 articles by 1968 - August 2022 of research on public budgets in the Scopus database, it may be possible to determine research trends in this area through bibliometric analysis. Although the public budget publications' annual growth rate is small (7.88%), it demonstrates a positive increase yearly. The findings show the interest of various fields in researching public budgeting. It often investigates the connections between public budgeting and fiscal policy, public spending, participatory budgeting, and public debt from an economic point of view. Political science, sustainability, public administration, climate change, effectiveness, public services, performance, the public sector, and the European Union are all related to public budget studies. Researchers have expanded their research over the past three years by taking the Covid-19 epidemic into account as one of the catalysts for adjustments to public budgets in various nations.

This chapter describes the public capital budgeting process in Thailand. Public infrastructure is very centralized; local governments do not play a large role in public infrastructure investment. The country's long-term physical planning is fragmented and lacks an effective long-term fiscal planning. The budget process is dominated by senior civil servants in the Bureau of the Budget, the Ministry of Finance, Bank of Thailand, and the National Economic and Social Development Board. Expensive projects financed by long-term debt bypass the budget process, and as a result, a comprehensive list of annually approved projects is unavailable to the public. This leads to public investment being driven almost entirely by debt capacity. Because of these factors, Thai governments have invested too little in public infrastructure, and the infrastructure investment is uneven across sectors.

Influence of simulation on electronic health record use patterns among pediatric residents.

This study examines the nature of the environment in which public budgets and public enterprises are managed in developing countries in Sub-Saharan Africa. It develops a model of the environmental dimensions in the general environment and dimensional components in the task environment of public budgeting and public enterprise management including the economic, political, socio-cultural, and technological dimension which determine public budget and public enterprise management in developing countries like those in Sub-Saharan Africa. The implications of those environmental dimensions and their components are evaluated for budgetary processes and budgetary outcomes in selected countries in Sub-Saharan Africa - Kenya, Nigeria, Tanzania, and Ethiopia. The impact of economic dimensions in inducing repetitive budgeting in the budgetary processes of developing countries was highlighted. The results of the analysis of expenditure patterns in these countries tend to support the greater strength of the economic functional dimension in influencing budgetary outcomes. The implications of the environmental dimensions of the model for the management of public enterprises was also investigated. Numerous dimensional components of the major dimensions of the model developed in the study were found to have had an impact on the development of the public enterprise sector in developing countries like those in Sub- Saharan Africa. Moreover, the performance of public enterprises was strongly linked to the dimensions and components of the model. The interactive effects of public enterprise management on public budgeting in developing countries is also addressed as a consequence of the environmental model. Reform efforts must contend with altering the environmental state depicted in the model or accommodating to it.

As Moldova works toward building democracy and sustainable development, it is focusing its attention on increasing the effectiveness of public capital investment management. The chapter summarizes the current legal framework and practices in the field of capital management and budgeting in Moldova and compares the processes with a normative framework for effective capital investment management, focusing on capital planning, capital financial management, capital project execution and management, and public infrastructure maintenance. The analysis demonstrates that the public capital management and budgeting process in Moldova at the level of planning, allocation, and implementation of capital budgets falls short of its potential. The case reveals that despite a promising budgetary reform and comprehensive legal framework, the process of capital budgeting and management in Moldova remains ineffective due to institutional, economic, and political constraints.