The budget is an important component in implementing public services whose implementation is left to ministries/agencies and work units for the benefit of the community. However, much has not been achieved in its implementation due to the realization that budget absorption is not optimal. This study analyzes the impact of budget planning, budget execution, and human resource competence on budget absorption. This type of research is associative research. The population in this study was 58 budget management employees. The sample used is saturated. The data in this study are primary data and secondary data. Data collection techniques used questionnaires and in-depth interviews. Data analysis techniques used multiple linear regression analysis. The study results show that budget planning has a significance score of 0.154 > 0.05. It shows that H1 is rejected, meaning that budget planning has no significant effect on budget absorption. Second, budget execution has a significance score of 0.000 <0.05. It shows that H2 is accepted, meaning that budget execution significantly affects budget absorption. Third, the human resource competency variable has a significance score of 0.018 <0.05. It shows that H3 is accepted, meaning that human resource competence significantly affects budget absorption. This study shows that budget planning, execution, and human resource competence do not affect budget absorption.

PurposeHow does the era of austerity affect flexibility and control in budget implementation? The execution phase of the budget has remained underexplored in the budgeting literature. Theoretically, a crisis and austerity period may trigger changes in budget execution in one of two key directions: either toward greater control or greater flexibility. This paper seeks to uncover which outcome is more likely.Design/methodology/approachThe authors conducted elite interviews of key officials involved in the budget execution phases in two European countries: Portugal and Austria.FindingsThe cases demonstrate that the experience of a fiscal crisis and period of austerity tend to lead to greater control and constrained flexibility in budget execution.Originality/valueThe execution phase of the budget process has remained underexplored in the public budgeting literature, and there has been only limited discussion on how the experience of austerity affects it. This empirical study of Portugal and Austria helps to shed light on that question.

In this study, we experimentally investigate how managers' budget reporting behavior is influenced by two important features of the budgeting system: the measurement basis used in budget preparation (i.e., whether managers make budget reports in financial or nonfinancial measures) and managers' slack benefits in budget execution (i.e., whether managers benefit from budgetary slack directly or through an intermediate activity). While prior research suggests that moral self-regulation helps promote honest behavior, we predict that a financial measurement basis undermines moral self-regulation by strengthening the manager's desire to advance self-interest and that the absence of direct slack benefits undermines moral self-regulation by making misreporting more justifiable. We also predict that the effects of these two budgetary features on honesty are non-additive, due to the manager's diminishing marginal net utility from misreporting. Experimental results are consistent with our predictions. The implications of our findings for management accounting theory and practice are discussed.

Delays in budget execution till the end of the fiscal year have long been of major concern to governments worldwide. In an attempt to deal with this, the Taiwanese government introduced a midyear budget execution review into its budgetary system. This study aims to examine the impact of this extra monitoring mechanism on budget execution patterns. Using the defense units as a sample, we find that the first half-year budget execution rate increases and the high concentration of budget execution for the second half of the year is significantly reduced after the introduction of the midyear review. Overall, the results indicate that public budget execution suffers from managers' opportunism and that closer monitoring helps mitigate such opportunistic behavior.

In order to improve the effect of college financial budgeting, this paper combines the comprehensive budget management strengthening model to construct the school financial budget execution performance management model and selects data envelopment analysis (DEA) and stochastic frontier analysis (SFA) as empirical analysis methods. Moreover, this paper puts forward the idea of analyzing the proportion of investment funds and obtains the optimal distribution proportion through mathematical methods. Under the circumstance that the total funding input remains unchanged, this paper adjusts the investment ratio to improve the efficiency of the colleges and centers in the school and combines actual needs to construct an intelligent model of financial budget execution performance management for colleges and universities that relies on the comprehensive budget management enhancement model. In addition, the model effect verification is carried out on this basis. According to the research, the energy system proposed in this paper plays an important role in the performance management evaluation of the financial budget implementation of colleges and universities and can effectively improve the effect of college financial budgets.

The issue of monitoring project budgets is a major one when discussing about efficient project management. Thus, if the implementation of the project implies that the budget allocated to some activities has been underestimated or overestimated, then we have to deal with the question of a budgetary reallocation between the budget chapters of the project budget. Therefore, during the implementation of a project, project budget monitoring has to be made permanently through the project’s cash-flow simulations and analyses. This paper has been developed within a project funded by the Sectoral Operational Program for Human Resources Development, a project implemented in partnership between two universities in Romania, over a period of 18 months. One of the major responsibilities of the project manager was the ongoing monitoring of the budget because the contractual clauses imposed major penalties if the percentage ratios between the main budget chapters of the project were not respected during the execution phase. The permanent monitoring of the project’s cash flow resulted in a budget execution of approximately 96% and the percentage execution budgets of the project to be respected among the categories of budget expenditures were within the limits imposed by the financing contract.

This study aims at examining the effectiveness of budgetary controls on budget execution in Zanzibar. The proper linkages between public resources and its management through service delivery are the key to success of any government. The study adopted descriptive research design in which primary data was collected by the use of questionnaire. More over the study used a stepwise approach to generate model, where regression model was used to analyze the degree of the relationship between budgetary control and the extent to which it contribute to the performance of budget in Zanzibar. The results reveals that a budgetary control as perceived by various respondents is effective on the basis of planning and budgeting, monitoring and control, analyzing and feedback and thus concluded to have a positive relationship with budget performance. Based on the study, it is recommended that management should be ready to participate in budget execution process in order to remove the existing challenges.

This article delves into the persistent issues surrounding the execution of the budget within the Maniema Province. Through a comprehensive examination of various factors such as financial management practices, institutional capacity, and governance structures, the study identifies key hurdles impeding effective budget execution. Drawing on empirical data and qualitative analysis, the article offers insights into the root causes of these challenges and proposes practical recommendations to enhance fiscal transparency, accountability, and efficiency in budget implementation processes within the Maniema Province.

In the structure of the financial system of each state, one of the most important places is given to the budget, which characterizes the degree of development of budget relations that arise between government bodies and economic entities in the process of distributing gross domestic product. The budget as an instrument of macroeconomic regulation has an impact on the development of social sectors, the functioning and modernization of national defense and law enforcement activities, the development of national economic sectors and the welfare of the society. At the same time, the implementation of budgeted activities of supporting the sectors of the national economy and other activities depends not only on their consideration in drawing up the budget, but also on the quality of its execution.In this paper author determine the possibilities of using the financial management principles in public sector during all stages of state budget execution.

The article is devoted to the study of the concept of "budget execution” as a stage of the budget process, taking into account the fact that lack of clarity in terminology and ambiguity in defining the key principles of budget execution create obstacles for qualitative analysis and effective management of the state's financial resources. Most of all, the importance of budget implementation lies in its role in providing financing for various areas of the economy, social programs and the development of the state as a whole. However, the lack of a clear definition of this concept and the uncertainty of its key principles create complications for the correct distribution and effective use of budget resources. Therefore, the study of the problem of defining the concept of "budget execution” involves the analysis of theoretical aspects of this process. Determining the basic principles of budget execution is critical to solving this problem, as it forms the basis for developing effective strategies for managing financial resources. It was found that the main task at the stage of budget execution is to ensure the full and timely receipt of taxes and other mandatory payments, as well as the financing of activities within the limits defined by the budget act. During the implementation of the budget, the bodies of representative and executive power at all levels, as well as local self-government bodies, make adjustments to the budget allocations that arise from changes in the exchange rate and uneven revenues to the budget. In addition, the goal of budget execution is to achieve compliance between actual budget receipts, expenditures from it, and budget- legal norms that establish the sources and volume of these revenues, as well as the directions and volumes of expenditures. Thus, the problem of defining the concept of "budget execution” and establishing its basic principles requires attention for further improvement of the budget process and effective use of financial resources. Ultimately, the article aims to systematize and clarify the terminology related to budget execution, as well as to reveal the key aspects of this stage of the budget process with an emphasis on those aspects that determine the efficiency and effectiveness of this process.