Budget Process Research Articles

A Bibliometric Analysis of Government Budget Efficiency and Effectiveness: Trends and Future Directions

This study conducts a comprehensive bibliometric analysis of the literature on government budget efficiency and effectiveness, spanning publications from 1956 to 2024. Utilizing data exclusively from Google Scholar and employing VOSviewer for visualization, the analysis identifies key trends, influential themes, and research gaps within the field. The centrality of "effectiveness" in the literature underscores its critical role in public administration and fiscal policy, while emerging topics such as "policy," "cost effectiveness," and "e-government" highlight the growing importance of integrating economic efficiency and digital innovation into government budgeting practices. Persistent challenges, including issues of "transparency" and "corruption," indicate areas that require ongoing attention to enhance the overall effectiveness of government budgetary processes. The study's findings offer valuable insights for policymakers and researchers, suggesting a balanced approach that incorporates strategic policy-making, technological advancements, and robust accountability measures to optimize the use of public resources.

Implementation of the budgeting methodology and business planning based on risk assessment in a gas transportation organization

The authors have developed a methodology for budgeting and business planning, taking into account risk assessment, which allows to systematize the process of planning and making managerial decisions taking into account possible risks. The approach is based on an analysis of current and potential operational risks, as well as their integration into the budgeting and business planning process. The approbation of the methodology is carried out in a gas transportation organization.

Effect of Transparency Initiatives on Public Trust in Government in Kenya

Purpose: To aim of the study was to analyze the effect of transparency initiatives on public trust in government in Kenya. Methodology: This study adopted a desk methodology. A desk study research design is commonly known as secondary data collection. This is basically collecting data from existing resources preferably because of its low cost advantage as compared to a field research. Our current study looked into already published studies and reports as the data was easily accessed through online journals and libraries. Findings: Transparency initiatives in Kenya have shown a positive impact on public trust in government. Efforts such as open access to government information, transparent budgeting processes, and public participation in decision-making have increased accountability and reduced corruption. These initiatives have led to greater citizen engagement and trust, as the public perceives the government to be more accountable and responsive to their needs. However, challenges remain in fully implementing these initiatives, and inconsistencies in transparency efforts can still undermine public trust. Unique Contribution to Theory, Practice and Policy: Social exchange theory, institutional theory & information processing theory may be used to anchor future studies on the effect of transparency initiatives on public trust in government in Kenya. Continuously improve online transparency portals by enhancing user interfaces, ensuring data accuracy, and expanding the scope of information available. Develop sector-specific transparency policies tailored to the unique needs of different governmental sectors (e.g., healthcare, education). This approach ensures that transparency initiatives address sector-specific challenges and enhance sector-specific public trust. Invest in training programs for public officials on transparency practices and the effective use of transparency tools.

Human Resource Planning and Budgeting Process in Government Health Institutions in Kenya: A Case Study of Magutini Level Four Hospital

Human resource planning is a crucial component of HRM that many businesses use to make sure the best employees are hired for the proper positions with the correct skills and knowledge. In terms of efficiency, service delivery, and product quality, this is particularly true. Budget discrepancies persistently persist during the implementation. Planning for human resources typically reflects the effectiveness of a certain institution's performance, which depends on it. To determine the human resource planning and budgeting processes in government health institutions in Kenya, Magutini Level Four Hospital was study focus. The study examined, employee retention, and staff training, The study's major anchor theory was goal-setting theory, which is backed by institutional and human capital theory. The study's foundation was a positivist research paradigm that used a study design that was descriptive. The researcher intended to reach 750 respondents; however, secondary data was employed in the literature study, and 260 respondents were chosen as the sample size by the use of stratified random sampling and administered questionnaires. Findings were examined using descriptive statistics (standard deviation, percentages, and frequencies), and the data were shown using tables. To show how the study variables related to one another, inferential statistics were used. The Pearson correlation can assist in determining the direction and strength of the relationship between the variables. Regression analysis showed a substantial correlation and a link between training, development, and performance. Employee retention and the budgeting process were significantly correlated and linked. The research study makes the following suggestions for enhancements to the management and board of directors of the Magutini Level 4 Hospital: The administration of Magutini Level 4 Hospital has to invest in its people. Training and development expenditures are crucial for building human capital, and top management must support this by providing the required funds. HRM initiatives are important in this, but they won't be able to flourish if top management of the company doesn't actively support them. The study's conclusions suggest that the company's executives should provide adequate funding for HRD and the budgeting procedure. Periodic cost estimates are required for every job in the plan in order to make sure that funds are used as efficiently as feasible.

The Function of the Regional Development Work Plan in the Planning and Budgeting Process of Bekasi City

Based on the Bekas City RPJPD 2005 – 2025 and 2020 – 2024 RPJMD, the Bekas City Government has prepared the 2023 Bekas City RKPD based on the Regulation of the Minister of Home Affairs of the Republic of Indonesia Number 17 of 2021 concerning Guidelines for Preparing Regional Government Work Plans for 2022 because it has not been implemented. There is a new Minister of Home Affairs Regulation regarding Guidelines for Preparing Regional Government Work Plans for 2023.In this research, the author used a descriptive qualitative approach. The Regional Development Work Plan (RKPD) is a very important tool in the planning and budgeting process, as a description of annual programs and activities as the basis for General Budget Policy and Temporary Budget Ceiling Priorities. The RKPD must be reviewed by the Bekasi Inspectorate, to ensure quality there is harmony between the RPJMD and RKPD, so that the development stages per year are in accordance with those that have been determined. The review issues recommendations as a quality assurance function that must be followed up, and after the review is carried out, a Mayor's Regulation regarding RKPD is stipulated. In discussing the RAPBD, it must be based on the RKPD, and adjustments can be made to the budget ceiling for each program and activity.

Subsidizing a sports arena in a bankrupt city: Detroit's Little Caesars Arena

AbstractObjectivesThe potential for ancillary real estate transformation and downtown revitalization has moved to the forefront of sports venue subsidy arguments. Despite the City of Detroit being in the largest municipal bankruptcy in U.S. history at the time, $324 million in public funding was directly provided to Little Caesars Arena, a new home for the Detroit Red Wings hockey team. Using the Detroit context, this article examines how a major arena subsidy deal arose in a severely financially distressed city.MethodsUsing a snowball technique, documents were collected from government, media, industry, community, legal, and academic sources to inform a retrospective, single case study. Over 300 documents covering a period from 1992 to 2021 were then reviewed for prospective relevance. A review of secondary media sources was conducted in lieu of traditional interviews.ResultsThe arena funding outcome is best explained by three interrelated aspects: local growth coalitions, real estate development promises, and lacking procedural and financial transparency exacerbated by both the chosen funding mechanism of tax increment financing (TIF) and the bankruptcy.ConclusionsWhere flexible financial subsidies and arena deal making are concerned, procedural transparency matters. Growth coalitions and rent‐seeking team owners can use the earmarked nature of TIF to circumvent traditional budgetary processes and mute prospective opposition through promises of self‐financing subsidies that will not result in new tax rate hikes. For venue deals where the substance is in the details of contractual obligations, transparency and adequate time for scrutiny are especially important.

The process and perils of coming around: The assimilation of political appointees into bureaucratic agencies

AbstractThe tendency for political appointees to assimilate into the bureaucratic agencies that they lead is a recurring source of tension between appointees and the executives who appoint them. This paper employs a formal model to explore how appointees come around to the views of the civil servants whom they oversee. We conceptualize a bureaucrat as providing a cheap‐talk message about privately known, policy‐relevant conditions to an appointee who uses that information to update her beliefs and set two types of policy. Though the bureaucrat's and appointee's preferences are aligned conditional on beliefs, the appointee's prior beliefs about the likelihood of various states of the world differ from the bureaucrat's. In equilibrium, truthful reporting and inducing belief convergence may be at odds and we identify when the bureaucrat will strategically choose to issue false reports. We apply the model's insights to the budget process and agency recommendations during the COVID‐19 pandemic.

The Suicide Prevention and Response Independent Review Committee (SPRIRC): Translating Recommendations Into Actions.

A number of reports over the past 2 decades have provided recommendations for reducing the rate of suicide in the U.S. Armed Forces. Notwithstanding their veracity, few of these recommendations have been fully implemented. At the direction of the Secretary of Defense and the U.S. Congress, a Suicide Prevention and Response Independent Review Committee was formed in 2022, with the mission of reviewing all policies and procedures regarding suicide within the DoD. The Suicide Prevention and Response Independent Review Committee considered over 400 specific recommendations garnered from component offices, military installation visits, and service member focus groups, ultimately making 127 recommendations. The Secretary of Defense then directed the formation of an implementation working group, which assessed these 127 recommendations for feasibility, impact, and required resourcing. After being assessed by the implementation working group, DoD leadership approved 111 total actions to move forward for resource consideration in the formal budget process. These actions aligned to 5 lines of effort focused on reducing suicide behavior throughout the military. Resourcing decisions then determined that 83 of these recommendations would be funded beginning in fiscal year 2025. From an implementation science perspective, broader agency concerns throughout the DoD often are primary barriers to implementing system-wide changes. By making deliberate decisions about prioritizing the most impactful actions, resourcing processes can be informed directly by relevant data. Implementation of recommendations to reduce suicide deaths in the military must go through several deliberative steps in order to be prioritized, funded, and ultimately adopted by the military. As researchers and external stakeholders become more familiar with this process, recommendations for future prevention activities can better overcome barriers to implementation.

INNOVATIVE SOLUTIONS FOR SUSTAINABLE LOCAL GOVERNANCE BEST PRACTICES AND IMPACT IN INDONESIAN REGIONS

Sustainable local governance is pivotal for the socio-economic development and environmental resilience of regions. In Indonesia, the quest for effective and sustainable governance faces numerous challenges, including resource constraints, diverse cultural contexts, and varying levels of institutional capacity. This study aims to identify and analyze innovative solutions that have been successfully implemented in various Indonesian regions to promote sustainable local governance. Employing a comprehensive literature review methodology, the research synthesizes data from academic articles, government reports, and case studies. The findings highlight a range of best practices, such as community-based resource management, digital governance platforms, and participatory budgeting processes. These practices have demonstrated significant positive impacts on governance efficiency, community engagement, and sustainable development outcomes. The study also identifies key challenges, such as scalability and adaptability of these innovations across different regions. By addressing these challenges and leveraging the identified best practices, policymakers and local governments can enhance governance sustainability and resilience. This research contributes to the broader discourse on sustainable governance by providing actionable insights and policy recommendations that can be adapted and implemented in similar contexts globally.

Can the Federal Budget Process Promote Fiscal Sustainability? Evidence from the Budget Enforcement Act of 1990

The Budgetary Enforcement Act of 1990 (BEA90), in effect from 1992 to 2002, is frequently held up as an example of a congressional control that constrained U.S. federal spending. This paper provides a formal test of this conventional wisdom using synthetic control on federal non-defense discretionary expenditures, which is the category of spending BEA90 was considered the most binding. A BEA90-retaining Synthetic United States generated from a lasso regression on a large panel of donors high-income national economic and government finance indicators ultimately reach 2006 at about the same level as the actual United States despite temporarily showing some more restraint immediately upon expiration. We conclude that BEA90 effect on federal non-defense discretionary spending was small, short-lived, statistically likely to have emerged from chance, and more generally did not bend the curve of federal expenditure growth.

Krakow's Participatory School Budget as an Example of Civic Education

An example of civic education is the participatory school budget used in Poland. In the participatory budget training, students submit their own ideas, create projects, and then choose those that they think are the most attractive and important. The idea for a participatory school budget was born from the desire to adapt the classic participatory budget process to the needs of a small, local community, such as a school. Taking part in this type of project allows students to co-decide about matters in their immediate environment, i.e. the school. However, in the longer term, it is intended to prepare them to engage in the classic citizen budget, which is carried out in local government units in Poland. The aim of the article is to briefly present the origins and idea of the classic participatory budget, but primarily to focus on the participatory school budget, in particular in relation to a specific example, which is the participatory school budget carried out in one of the Polish cities – Krakow. The article also includes information about the campaign of the Ministry of Science and Higher Education promoting participatory budgeting in schools. Document analysis and critical content analysis, as well as historical and comparative methods were used to write the article.

Budget Control on Capital Project Delivery in Samburu County Government

Purpose: This study aimed to evaluate the effects of budget control on delivery of capital project delivery in Samburu County-Kenya. Methodology: This study examined the effect of budget control procedures on the completion of capital projects using a descriptive research design. A total of 52 employees who were department heads and routinely took part in the budgeting process, belonging to the J, K, and L job groups, comprise the research sample. To effectively represent the intricate dynamics at work and to offer insightful information about how budget control affects the efficacy and efficiency of capital project delivery within the framework of the Samburu County Government, data was provided in linear regression models. Findings: The findings of this study can assist county governments in better understanding the factors that affect county budget management systems and performance as well as what needs to be changed to enhance the aforementioned budget performance. The findings can also be helpful to academics while looking into how budgetary control affects the provision of public services. Finally, it may offer politicians and other decision-makers new insights into the delivery of capital projects and the management of public resources. The study's results demonstrated that budget control significantly impacted capital project delivery in Samburu County, accounting for 77.3% of the variance with P ˂ 0.05. Unique Contribution to Theory, Practice and Policy: The study investigated how capital project delivery and budget control interact using the agency theory. Kenyan county governments and legislators should tighten budget control to address issues. The primary finding of the study was that counties can accomplish their financial and quantitative objectives with the aid of budget control. Additionally, it can help the county meet its goals, identify the operating activity items in the budgets, and fortify the relevant accounting structures.

Budgets and the timing, intensity, and composition of interest group lobbying in the U.S. states

This paper examines state level lobbying data to determine how budgeting affects the timing, intensity and composition of lobbying expenditures. Using a database of all available lobbying expenditures in the U.S. states ranging up to 25 years, the paper shows interest group lobbying increases substantially during the budgeting process, and the budgeting process is unlike other issues lobbyists face. Spikes in lobbying during budgeting are driven primarily by business groups, and these business groups account for most of the changes on the margin in lobbying activity. Moreover, even groups relatively unaffected by budgets lobby more intensely during legislative budgeting, consistent with the “Christmas tree” effect of appropriations and budget bills.

Redesigning the capital budgeting process to support large firm growth: a case for the entrepreneurial mindset

Purpose This paper aims to argue that important elements in the capital budgeting process are either undervalued or not considered and are a significant reason for both low and slow growth in large firms. Adopting an entrepreneurial mindset in conjunction with a portfolio approach based on different types of innovation to allow for growth projects to enter the process and be evaluated for possible selection are outlined as an alternative to strengthen the capital budgeting process. Design/methodology/approach Concepts and processes drawn from the finance, economics and entrepreneurship literature are used to form a proposed new approach to the capital budgeting process. Findings Only a handful of large firms even achieve returns more than their cost of capital. This manuscript argues that the reason for the lack of growth is a function of a capital budgeting process that does not allow the full spectrum of risk projects because of behavioral factors. This manuscript further proposes a portfolio approach that would allow for all projects to be fairly considered and aligned with stakeholder interests. Originality/value The current literature tends to focus on the financial evaluative aspect of the capital budgeting process. The void in the literature is with other aspects of the capital budgeting process both in terms of currency and in pursuing alternative explanations for the reasons the full risk spectrum of projects is not considered.

Financial Management and Resource Allocation Practices in the Schools Division of Surigao Del Norte, Philippines

The purpose of this study is to investigate the financial management and resource allocation practices of schools in the Schools Division of Surigao del Norte. Specifically, the researcher aims to identify the obstacles encountered by these school heads in allocating the Maintenance and Other Operating Expenses (MOOE) budget provided by the government, as well as the strategies they employ to address these challenges. Specifically, it described the profile of the school such as school type, school category, school classification in MOOE and school head’s appointment status. It made use of a descriptive research design employing survey technique to find the extent of financial management and resource allocation practices of school heads. The participants were the selected 56 school heads and 711 teachers of the entire schools’ division. A researcher made questionnaire was used to gather the data needed in this study. The statistical tools used included: frequency count and percentage computation, mean and standard deviation, T-test and Chi-square test. This study found out that schools Slightly practiced accounting on managing their finances. Least prioritize by the school heads is the student-support activities. Majority of the school heads overlooked the student-support activities and tend to allocate so much on infrastructure development. There is a significant difference of responses of school heads and teachers when it comes to assessing the financial management and resource allocation of their school. School administrators lack the necessary financial management abilities and as a result they fail to effectively and efficiently oversee spending through the budget. Teachers were not involved in the budgetary process and as a result, they tend to assess not so good scores on the financial management and resource allocation practices of their respective school.

Incarnation and decay: reconciling the organizational decision-making and organizational institutional theory perspectives on budgetary research

PurposeThe organizational decision-making perspective (ODM) has a legacy regarding its concern for budgeting as an essential organizational routine in decision-making. Budgeting has also become a direct concern to organizational institutional theory (OIT) because of its prominent role in institution building, where budgeting can build trust in inter-organizational relationships. This paper builds on these two perspectives to explore organizational budget processes' formation, disruption, and re-creation over time.Design/methodology/approachWe conducted a comprehensive review and critical analysis of the ODM and OIT perspectives, focusing on a fundamental paradox between ODM's emphasis on stability through organizational routines and OIT's focus on organizational legitimacy through the decoupled expression of organizational values. We then expanded on these paradoxical concerns in the context of budgeting, formalizing them into specific research propositions for future studies.FindingsTensions around the stability, decay, and re-creation of budgets as organizational routines emerge as a pressing issue requiring further empirical investigation from the ODM perspective. A critical issue in the OIT perspective is the potential for organizational budgets to provide an opportunity to decouple from practice through routinized expressions of rationality and to facilitate loose coupling in practice. These findings offer a fresh perspective and open up new avenues for future research in this area.Originality/valueThis paper contributes to the accounting and organizational research literature by shedding light on how organizations respond to the potential decay of budget routines and the manifestation of organizational values in decoupling processes by further re-creating and elaborating budget processes.

Road maintenance and local economic development: Evidence from Indonesia’s highways

This paper estimates the local welfare impacts of highway maintenance investments. We instrument road quality exploiting Indonesia’s two-step budgeting process for allocating funding to local road authorities. Using comprehensive data on road quality from 1990–2007, we find evidence that better roads help manufacturers create new jobs, enabling worker transitions out of informal employment, and increasing labor income. Road quality also changes the cost of living, reducing perishable food prices but also raising housing prices. We estimate the elasticity of household welfare with respect to road quality to be 0.1 and the benefit/cost ratio for road maintenance investments to be 2.3.

Budget politics in Indonesia

Budget politics in Indonesia is a very complex process, ranging from central to local government. The budget planning process involves planning, approving, executing, and evaluating, all of which require close coordination and cooperation between institutions. The main challenges in Indonesia's budget politics are the misallocation of funds, inequality between regions, growing debt, inflation, and unstable prices. The economic implications of inefficient budget politics are far-reaching. Imbalances between revenues and expenditures can increase the debt burden and interest costs, reducing the space for productive public spending. Inequalities in budget allocations can slow economic growth and increase social inequality. In addition, uneven financial decentralization exacerbates inequality between regions. Inflation rates fuelled by increased public spending without an increase in goods and services can reduce people's purchasing power. Budget policy uncertainty also brings uncertainty for investors, which can reduce private investment and hamper economic growth. Overall, reforms in the budget distribution process, improved financial management capacity, and a commitment to inclusive and data-driven policies are urgently needed. These measures are essential to meet the challenges and ensure sustainable and equitable development for all Indonesians.

Study of performance evaluation of various characteristics of a single phase full bridge inverter circuit using surrounded channel junctionless field effect transistor

This paper reports the characteristics study of a single phase full bridge power electronic inverter circuit with a new type of technology namely surrounded channel junctionless field effect transistor (SCJLFET) as a switch. The inverter circuit has been designed using mixed mode simulation platform of TCAD device simulator. The transient characteristics for various temperatures and work functions have been analysed. In the steady state analysis the output current and voltage variation with input voltage with various temperatures and work functions have been studied. The power factor variations with gate oxide thickness and dielectric constant of gate dielectric. The simulation and designing process along with pros and cons have been characterized. The SCJLFET would be one of the strongest participants for advanced power electronics technology as a switches, with various virtues of high-speed operation, low power consumption and low budget process integration. It has also been found that single phase full bridge inverter is giving best results when made using SCJLFET.

Performance Indicators of Budget Management at UFSC from 2010 to 2013

Objective: The objective of this study is to verify the variation in budget management performance at UFSC based on indicators from 2010 to 2013. Theoretical Framework: The main concepts and theories underpinning this research were Results Planning and Control, Budgetary Process, and Higher Education Institutions. These concepts were essential for understanding the study's context. Method: The research is characterized by its qualitative, quantitative, descriptive, applied, bibliographic, documentary, and case study nature. Results and Discussion: From the collection of secondary data from documents obtained from UFSC, variations in performance indicators were observed. Although not significant, these variations considerably influenced the budget. Management of financial resources in a public higher education institution of UFSC's size should be continuously monitored to take timely actions and make corrections to avoid greater losses. Research Implications: This study exposes and clarifies the Performance Indicators of UFSC's budget management from 2010 to 2013, for future reflection on budget management. Originality/Value: his study contributes to understanding UFSC's budget management by examining its performance indicators. The relevance and value of this research lie in the growing necessity for effective financial management in public universities.