Budgetary Role Research Articles

Эффективность работы зернового хозяйства Краснодарского края

The Russian economy is in urgent need of stable agriculture. There are various measures to support it, one of which is the provision of subsidies from the budgets of various levels. State financing is limited, and the procedure of its distribution is immensely important. At this stage of formation, development, and improvement of control over this instrument functioning, the mechanism for assessing the efficiency of the use of funds received or the selection of farms will be relevant. The study covers the approach to the numerical measurement of the efficiency of agriculture in the regions and the budgetary role of this indicator in terms of functioning of the mechanism for subsidizing the agro-industrial complex, as well as the creation of a possible model for linking subsidies and efficiency. The author calculated the coefficient of efficiency of the grain economy of the Krasnodar Krai regions using absolute and relative values. The calculations are based on the statistical basic indicators of farms of all categories, such as profitability (A profit (loss) before taxation according to the financial statements in the “Crop production 01.1+01.2+01.3” section / A revenue in the “Crop production 01.1+01.2+01.3” section), crop productivity. The author analyzed the current distribution of budgetary allocations: carried out the assessment of the relationship between the volumes of the subsidies provided and the coefficient of the performance efficiency of the districts. The level of interrelation of indicators is determined using the correlation coefficient. Based on the results of the calculations, no dependence was identified between the data arrays, in other words, the amount of budget funds provided is not directly dependent on the performance efficiency of the grain economy of the Krasnodar Krai.

Legislative budgetary power and fiscal discipline in the euro area

PurposeThe objective of this study is to understand the budgetary role of national legislatures in euro area (EA) countries and to analyse implications for fiscal discipline.Design/methodology/approachBuilding on the budget institutions literature, a legislative budgetary power index for all the 19 euro area (EA) countries is constructed using Organisation for Economic Co-operation and Development (OECD) and European Commission data as well as data generated from questionnaires to national authorities. A two-way fixed effects panel data model is then used to assess the effect of legislative budgetary power on the budget balance in the EA during 2006–2015.FindingsOverall, in the EA, formal legislative powers vis-à-vis the national budgetary process are weak, but there is more legislative involvement in Stability and Growth Pact (SGP) procedures, and legislative budgetary organisational capacity is generally quite good. In contrast to the traditional view in the budget institutions literature, this study’s empirical findings show that strong legislative budgetary power does not necessarily result in larger budget deficits.Research limitations/implicationsData on legislative budgeting were available from different sources, and time series data were very limited.Practical implicationsThere is scope to improve democratic legitimacy of the national budgetary process in the EA, without necessarily jeopardising fiscal discipline.Originality/valueThe constructed legislative budgetary power index covers all the 19 EA countries and has a broad scope covering various novel institutional characteristics. The empirical analysis contributes to the scarce literature on the impact of legislative budgeting on fiscal discipline.

Pengaruh Tekanan Anggaran, Ambiguitas Peran, Opportunistic Behaviour, Dan Self Esteem Terhadap Budgetary Slack

The purpose of this study was to determine the influence budgetary pressure, role ambiguity, opportunistic behaviour and self on the Budgetary slack. The population in this studyare all OPD in Bukittinggi as many as 29 OPD. The sample in this study using asampling technique total sampling. The methods use descriptive statistic analysis and multiple linear regression. The results showed that budgetary pressure has no effect onbudgetary slack. Role ambiguity has no effect on budgetary slack. Opportunistic behaviour has no effect on budgetary slack and also self esteem effected on budgetary slack

Informal Institutions and Horizontal Accountability: Protocols in the Chilean Budgetary Process

Abstract Studies of executive-legislative relations are usually based only on the analysis of formal institutions, although informal institutions also shape interbranch behavior. This omission leads to questionable results when scholars examine the capacity of state institutions to audit other public agencies and branches of government. This article explores how the protocols, an informal institution that shapes the Chilean budgetary negotiations, have increasingly allowed the congress to have a more relevant budgetary role than what the constitution permits. It argues that protocols accommodate some of the undesired consequences of a charter that is strongly biased toward the central government, and describes how this institution has departed from its stringent budgetary focus to encompass broader executive-legislative agreements that enhance the legislature's capacity to oversee the executive.

The effect of performance feedback on prior budgetary participative research using survey methodology: An empirical study

Abstract Prior research examining the relation between budgetary participation and job performance explicitly or implicitly posits budgetary participation and intervening variables such as role ambiguity, motivation, job satisfaction, and job-relevant information as independent variables; job performance as the dependent variable. However, these studies are often based on correlated data in which the direction of causation is unknown. This paper uses attribution theory to examine whether job performance affects perceptions of budgetary participation and/or intervening variables (e.g. role ambiguity). Using a laboratory experiment and multivariate analysis of variance (MANOVA), the findings of this study show that knowledge of performance, obtained through performance evaluations and/or external cues, affects individuals’ perceptions regarding budgetary participation, job satisfaction, role ambiguity, motivation, and job-relevant information. The results of the study may undermine correlations between self-reported data on individual characteristics (e.g. motivation) and performance data, as well as correlations between self-reported data on organizational variables (e.g. budgetary participation) and performance data. The study provides suggestions how researchers could overcome problems associated with causal directions in future budget participation studies that link self-reported individual and organizational characteristics to job performance.

Can National Legislatures Regain an Effective Voice in Budget Policy?

Two contemporary developments are buffeting legislative work on the budget. One is the drive to discipline public finance by constraining the fiscal aggregates; the other is the effort to enlarge the legislature’s role in revenue and spending policy. Whether these trends turn out to be complementary or contradictory will shape the budgetary role of national legislatures in the years ahead. One scenario is for the legislature to reinforce fiscal discipline by taking responsibility for the budget’s totals; another is for it to undermine discipline by bombarding the budget submitted by the government with legislative amendments that trim revenues or boost expenditures...

Reconciling Accountability and Fiscal Prudence? A Case Study of the Budgetary Role and Impact of the German Parliament

Based on a case study, this article argues that the goals of accountability and fiscal prudence can be reconciled in the context of the parliamentary budget process. It captures the institutional setting for the budgetary work of the German parliament, in legal, organisational and procedural terms and with regard to its resources. The article then provides an assessment of the budgetary impact of the legislature against the goals of public expenditure management: aggregate fiscal discipline, allocative efficiency, and operational efficiency. The conclusion indicates that some standard arguments cannot explain why the budgetary work of parliament in this case has tended to result in lower deficits and improved public expenditure management. Rather, it is argued, a system that allows for parliament to buy into the overall budgetary aims and policies of the government through a co-operative process facilitates the reconciliation of accountability and fiscal prudence. At the same time, there is scope to refine the public expenditure management model for its application to the comparative study of the budgetary outcomes of legislative behaviour.

Forecasting the Public Finances in the Treasury

AbstractThis article describes the methods used by the Treasury and other government departments for making forecasts of the public finances. A highly detailed approach is required because of the Treasury's budgetary role, but the aggregated results are subjected to careful ‘top‐down’ checks. Forecasts have a necessary role in fiscal policy. But they are subject to large margins of error, and should be presented and used with caution. JEL classification: E6, H1, H6.

The Impact of Cultural Influences on the Relationship Between Budgetary Participation, Role Stress, and Job Satisfaction

This paper re‐examines an earlier research outcome which concluded that budgetary role ambiguity intervenes in the budgetary participation ‐ job satisfaction relationship. In this study, it is argued that this outcome will not occur in a high power distance cultural setting where managers have a high expectation of participation in decision making. Given the formality often associated with participation in such a setting, it was not expected that budgetary role ambiguity would intervene in the relationship. Path analysis was used to analyse the data which was gathered in Thailand. The results of the analysis support the theoretical expectations. The relationship of budgetary role conflict and job satisfaction is also explored in the paper. It is argued that, in a nation where a female is traditionally of a lower status than a male, the role conflict experienced by a female manager will be negatively and significantly related to job satisfaction. This outcome was not expected for male managers. Again, me results support the theoretical expectations. The paper concludes with a number of ideas for future research in this topic.

The Rebudgeting Process in State Government: The Case of Missouri

State budgets change during the year, but why they change and how the changes affect present and future budgetary policy remains largely unexplored. This article examines these two questions by studying the process through which the budget changes after appropriations have been approved, a process referred to as rebudgeting, in the state of Missouri. Findings indicate that rebudgeting in Missouri arises largely because of managerial needs and environmental pressures. If the content of annual budget was not allowed to adjust to these forces, the effectiveness of budgeting in general would likely decline. The findings also suggest that deviations from the appropriated budget may affect how the legislature and the executive define the budget base, and it reflects the predominant budgetary role the governor plays during the fiscal year. Finally, the data indicate that changes are facilitated not only by budgetary surpluses, as has previously been argued, but also by fiscal stress.

Regime Change in Presidential and Congressional Budgeting: Role Discontinuity or Role Evolution?

The abandonment of the budgetary role theory of Fenno (1966) and Wildavsky (1964) in the wake of budgetary developments since 1970 has come at great cost. That is, we now lack a viable microlevel theory of budgeting with which to interpret our increasingly sophisticated models of aggregate budget outcomes. We attempt to reformulate budget role theory so that it can account for changes in institutional advocacy and guardianship over the course of the full post-World War II period by substituting for the assumption that roles are temporally stable the hypothesis that roles develop in a systemic and evolutionary fashion. We develop and test several substantive explanations of the gradual evolution of budgetary roles with data on the surviving 22 agencies used by Fenno in The Power of the Purse. We find that patterns of split party control of government may influence greatly the development of budget roles. The findings are discussed in terms of their implications for the further development of the political theory of the budgetary process.

The budgetary role of the media specialist in the restructured school

T imes they are a changing, and nowhere will this be more evident than in the public schools of the new century and in the roles of the people who occupy those schools, including school media specialists, who will be allocated an expanded role in the budgetary process as schools search for means to more efficiently utilize the available education dollar. Two phenomena are bringing about this change: restructuring and the declining school dollar.

Current Wealth and Tenure Choice

This paper argues that a central implication of tenure transition models is that the timing of a household's initial switch to ownership is particularly dependent upon its current net worth. In contrast, permanent income, largely derived from human capital, is assumed to be the dominant component of the relevant household budget constraint in conventional tenure choice models. These contending propositions are tested using a Canadian micro database. Consistent with the tenure transition approach, current nonhuman wealth is found to have the primary budgetary role in tenure mode decisions of young households.

Discrepancies between the roles of budgeting

Based on a number of recent empirical investigations of budgeting in Sweden, the paper emphasises the importance of considering the different linguistic and expressive components of budgeting in organizations. A number of such expressions of the budgetary role are outlined. Consideration is given to their different organizational contexts and, in an attempt to better appreciate their simultaneous contemporary functioning, their historical development. Both the organizational and research implications of such an expressive analysis of budgeting are emphasised in the conclusion.