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Journal articles on the topic 'Budgetary potential'

Author: Grafiati

Published: 28 May 2022

Last updated: 30 July 2025

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1

ODINAYEV, D. SH. "БЮДЖЕТНЫЙ ПОТЕНЦИАЛ РЕГИОНОВ УЗБЕКИСТАНА". Экономика и предпринимательство, № 4(153) (15 червня 2023): 438–41. http://dx.doi.org/10.34925/eip.2023.153.4.085.

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The article studies the theoretical and methodological aspects of the budgetary potential of the territories, various approaches of defining budgetary potential are analyzed. The state of local budgets of the regions of Uzbekistan is analyzed. The factors of the budgetary potential were determined, and the budgetary potential of the regions was assessed and the regions were grouped according to the indicators of the budgetary potential. Статья посвящена исследованию теоретико-методические аспектов бюджетного потенциала территорий, анализируется разные подходы определения бюджетного потенциала.

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Mikić, Hristina. "BUDGETARY FUNDING FOR CULTURE IN SERBIA: THE BURDEN OF LEGACY AND THE PATH TO REFORMS." Limes-Plus 20, no. 1 (2024): 177–97. https://doi.org/10.69899/limes-plus-en-242001177m.

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This paper discusss models of budgetary funding for culture in Serbia, its advantages and disadvantages, as well as potential reforms in this area. The first part of the paper provides a brief historical retrospective of budgetary funding for culture, with a focus on its changes resulting from the state’s socioeconomic transitions. The second part of the paper analyzes budgetary funding of culture in Serbia from 2000 to 2024, as well as its mechanisms. The last part of the paper disscuses potential budgetay reforsm for culture in Serbia with the goal of developing an economically sustainable c

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Barasheva, T. "Use of the budgetary potential in the Far North regions: evaluation and efficiency improvement possibilities." Proceedings of the Komi Science Centre of the Ural Division of the Russian Academy of Sciences, no. 3 (August 24, 2023): 5–14. http://dx.doi.org/10.19110/1994-5655-2023-3-5-14.

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The article analyzes the use of the budgetary potential and identifies the factors influencing the management of this process. For the Far North regions, we have calculated the aggregate integral index for 2016–2020 that further helped in dividing the northern subjects of the Russian Federation into groups by use of the budgetary potential. The authors have identified the trends determining the specificity of the budgetary potential use and evaluated its efficiency in the Far North. Depending on the use of the budgetary potential in the northern regions, we have developed the possibilities for

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Pechenskaya-Polishchuk, M. A. "Goals and forms of granting budgetary resources to the regions from the federal center on a gratuitous basis." Voprosy Ekonomiki, no. 11 (November 4, 2021): 108–26. http://dx.doi.org/10.32609/0042-8736-2021-11-108-126.

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The article is devoted to the study of the theory, methodology and practice of providing the regions with resources from the federal budget on a gratuitous basis from the point of view of the development of their budgetary potential. The article identifies four methodological approaches (delegation, smoothing, point management and incentives) to the goal of providing interbudgetary transfers, their features, practical implementation, problems and effects from their use in Russia. The key indicators of the dynamics of the provision of interbudgetary transfers to Russian regions are investigated

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Gainutdinova, E. A., D. V. Kondratiev, and A. K. Osipov. "MANAGEMENT OF FINANCIAL AND BUDGETARY POTENTIAL OF THE REGION." Фундаментальные исследования (Fundamental research), no. 4 2024 (2024): 25–29. http://dx.doi.org/10.17513/fr.43589.

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Oktavianus Pasoloran, Adelisa Matasik, and Fransiskus Randa. "Model of Fit Perceived Environment Uncertainty (PEU) and Budgetary Characteristics on Managerial Performance: A Residual Approach." Atestasi : Jurnal Ilmiah Akuntansi 6, no. 2 (2023): 528–45. http://dx.doi.org/10.57178/atestasi.v6i2.709.

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This study examines effects of budgetary goal characteristics that are budgetary participation, budget goal clarity, budget goal difficulty, budgetary feedback on managerial performance using regression analysis (stepwise). This study also examined the contingency theory to seen the fit between budgetary goal characteristics system and environment on organization effectiveness, in this case budgetary system and perceived environmental uncertainty (PEU) to increasing managerial performance using residual approach. The application of residual analysis is illustrated by examining the interaction

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Tyas, Hayu Pikukuhing, Nurkholis, and Endang Mardiati. "Budget participation, information asymmetry, and job insecurity as a predictor of budgetary slack." International Journal of Research in Business and Social Science (2147- 4478) 10, no. 8 (2022): 158–65. http://dx.doi.org/10.20525/ijrbs.v10i8.1505.

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Budgetary slack occurs because of the potential difference with the revenue budget target. the difference in potential revenue with the revenue budget target indicates the occurrence of individual behavior lowering the income target to facilitate the achievement of the government budget. The purpose of this study is to empirically prove the effect of budget participation, information asymmetry, and job insecurity that trigger budgetary slack. The population of this research is officials of the Indonesian: Regional Working Unit in the province of East Java, Indonesia. The sampling technique use

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Solihah, Solihah, and Frida Fanani Rohma. "The Pattern of Budget Slack in Sharia Microfinance Institutions: A Phenomenology Study." Research of Finance and Banking 2, no. 2 (2024): 64–72. http://dx.doi.org/10.58777/rfb.v2i2.211.

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This study explores budgetary slack in Islamic ultra microfinance institutions, specifically examining the role of religious affiliation. Using a qualitative phenomenological approach, data was collected through interviews at an Islamic Savings and Loans Financing Cooperative. The findings reveal a disparity between theoretical and practical perspectives on budgetary slack. An imbalance between targets and compensation drives actors to rationalize budgetary slack, exacerbated by information asymmetry. Religious affiliation primarily impacts business products and services but has little effect

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Zhuang, Chenfei, Noraizah Binti Abu Bakar, and Norhayati Binti Alias. "Determinants of Budgetary Slack and Its Impact on Organizational Performance." Malaysian Journal of Social Sciences and Humanities (MJSSH) 10, no. 3 (2025): e003312. https://doi.org/10.47405/mjssh.v10i3.3312.

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Budgetary slack is a common phenomenon in corporate budget management, characterized by management intentionally underestimating revenues or overestimating costs during the budgeting process to create a financial cushion. Organizations need to be mindful of the potential negative consequences of excessive budgetary slack, which can undermine financial stability and transparency. This article aims to identify and analyze the key factors influencing budgetary slack and examine its impact on organizational performance. Using a review analysis approach, we investigated the determinants of budgetar

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Kikvadze, Denys. "PECULIARITIES OF FORMING THE BUDGETARY POTENTIAL OF THE REGION: UKRAINIAN EXPERIENCE AND FOREIGN PRACTICE." Bulletin of the National Technical University "Kharkiv Polytechnic Institute" (economic sciences), no. 6 (October 6, 2024): 3–7. https://doi.org/10.20998/2519-4461.2024.6.3.

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Building a region's fiscal capacity is an important aspect of regional development that determines the ability of local governments to ensure financial stability and efficient resource management. This article discusses the peculiarities of building the budgetary potential on the example of Ukraine, in particular, analyzes the impact of decentralization, tax policy and intergovernmental transfers on the financial capacity of regions. At the same time, a comparative analysis with foreign practice, including the experience of the European Union and other developed countries, is carried out. The

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Dezhina, I. "Reform of the Budgetary Organizations in Science (Experience, Scope, Risks)." Voprosy Ekonomiki, no. 9 (September 20, 2004): 140–50. http://dx.doi.org/10.32609/0042-8736-2004-9-140-150.

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The article deals with the issue of reform of budgetary organizations in the science sector in Russia as an important prerequisite for creation of a market-oriented national innovation system. Quantitative characteristics of the network of budgetary organizations are analyzed as well as the directions of changes and specificity of government measures aimed at transformation of the budgetary sector. Scenarios of possible reforms are suggested and potential consequences and risks of delayed reforms are analyzed.

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Gorbunova, N. A. "ANALYSIS OF THE PROPERTY POTENTIAL OF THE STATE BUDGETARY INSTITUTION." Вестник Алтайской академии экономики и права 1, no. 7 2023 (2023): 31–37. http://dx.doi.org/10.17513/vaael.2895.

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Тихомирова, П. С., and И. О. Юрасова. "Budgetary process in uncertain contexts." Экономика и предпринимательство, no. 1(126) (March 12, 2021): 1113–16. http://dx.doi.org/10.34925/eip.2021.126.01.217.

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Бюджет - это отличный инструмент, который компании используют для отслеживания источников дохода и заблаговременного выявления потенциальных угроз. Бюджет контролирует распределение средств и достижение финансовых целей. Компании без четко сформированного бюджета могут быстро столкнуться с нехваткой денежных средств не только для роста и расширения, но и просто для покрытия краткосрочных издержек. Таким образом, процесс бюджетирования, особенно во время финансовых кризисов, рецессий и других неопределенностей, остается одной из самых актуальных тем, обсуждаемых как на национальном, так и на ме

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IVANOV, M. O. "BUDGETARY EFFECTS OF ENVIRONMENTAL IMPACT FEES AND THE TRANSFORMATION OF AN ENVIRONMENTAL TAX." MOSCOW UNIVERSITY BULLETIN ON STATE AUDIT, no. 3, 2024 (2024): 49–67. https://doi.org/10.55959/msu2413-631x-27-15-3-04.

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Budgetary effects are analyzed from two sides. Firstly, the role of the fee for negative environmental impact in the formation of budget revenues evaluated. The structural as well as dynamic analysis of revenues from fees for negative environmental impact carries out at different levels of the budgetary system. The conclusion makes about insufficiency of volumes of revenues. In this part, the analysis is supplemented by the structure of environmental protection costs, which gives a summary for the country as a whole as well as by environmental protection activities and by types of economic act

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Ríos, Ana-María, Francisco Bastida, and Bernardino Benito. "Risks and Benefits of Legislative Budgetary Oversight." Administration & Society 50, no. 6 (2015): 856–83. http://dx.doi.org/10.1177/0095399715602733.

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Although some studies highlight the risks to fiscal discipline, others regard legislative scrutiny as essential for fiscal transparency. We consider it necessary to analyze the potential risks and benefits associated with legislative budgetary oversight simultaneously. In particular, this article aims to ascertain whether legislative budgetary oversight is a risk to fiscal discipline as well as a benefit to budget transparency. Using a sample of 75 countries from around the world for 2009, we find that legislative budgetary oversight is not only a risk in terms of decreasing fiscal discipline

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Klius, Yuliia, Yevhen Ivchenko, Illia Morhachov, Marta Manukhina, Olha Serikova, and Mohamed Saad Hussein Ibrahim. "Identifying the Assessment Principles for the Tax Potential of the Industrial Enterprises in the Region." European Journal of Sustainable Development 10, no. 4 (2021): 240. http://dx.doi.org/10.14207/ejsd.2021.v10n4p240.

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A special place in the industrial enterprise’s financial relations belongs to the relationship with the State budget and the earmarked budgetary and non-budgetary funds regarding the tax and fees charges and payments. These relationships arise from the moment the enterprise was created and continue throughout the entire period of its operation. Determining the amount of taxes and fees that an enterprise should pay based on the results of its activities, ensuring the timeliness and completeness of tax calculations, forming tax potential, assessing it and optimizing the tax burden (tax planning)

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Pechenskaya-Polishchuk, Mariya A. "Attraction of Borrowed Resources to the Budgetary System. Evolution of Scientific Views and Features of Practical Implementation." Financial Journal 14, no. 2 (2022): 26–42. http://dx.doi.org/10.31107/2075-1990-2022-2-26-42.

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The paper carries systematization of a step-by-step evolutionary change in theoretical views on debt financing of public expenditures. A comprehensive analysis of the most important characteristics of the state debt of the constituent entities of the Russian Federation since 2006 has been carried out. Seven situations of varying degree of emergency calling for government support have been identified. These periods are determined by identifying the prerequisites for the emergence, quantitative characteristics, structural deformations of debt and instruments of state regulation. Based on the res

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18

Varenyk, Viktoriia. "Budget Safety as the Level of Budgetary Potential of the State." International Letters of Social and Humanistic Sciences 86 (March 2019): 10–19. http://dx.doi.org/10.18052/www.scipress.com/ilshs.86.10.

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Budget safety, as a component of financial security, depends on the results of the implementation of an effective state financial and economic policy as the basis for the achievement of national interests. Effective using of the budget, namely, effective management of the state's cash flows, should ensure the regulation of economic and social processes in the interests of society, and create stable conditions for economic development of the country. Budget policy is an integral part of the state's financial policy and as one of the driving forces of Ukraine's development implies further stabil

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19

Lokhman, N. V., and T. M. Beridze. "ETIOLOGY OF THE EFFECTS OF USING THE INNOVATIVE POTENTIAL OF TOURIST ENTERPRISES." TRADE AND MARKET OF UKRAINE, no. 2 (52) 2022 (2022): 29–35. http://dx.doi.org/10.33274/2079-4762-2022-52-2-29-35.

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Objective. The objective of the present article is to determine the etiology of certain types of effects using the construction of a hierarchical tree of Euclidean distances based on the segregation of the effects of using the innovative potential of tourist enterprises. Methods. In the research process, the following methods were used: theoretical generalization methods (for the segregation of the effects of using the innovative potential of tourism enterprises), the method of expert evaluations (to identify the presence or absence of certain types of effects of the use of the innovative pote

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Agustina, Heni, Rizki Amalia Elfita, Mohamad Rijal Iskandar Zhulqurnain, Donny Arif, and Niken Savitri Primasari. "Moderating Perspective of Organizational Culture: Leadership Style and Obedience Pressure on Budgetary Slack." Revista de Gestão Social e Ambiental 18, no. 7 (2024): e05969. http://dx.doi.org/10.24857/rgsa.v18n7-015.

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This research examines the impact of leadership style and obedience pressure on budgetary slack, with organizational culture as a moderating variable. By employing a descriptive quantitative approach, the study investigates how these factors interact within organizations to influence the practice of intentional budgetary slack creation. A sample of 110 accounting students who have taken professional and business ethics courses was analyzed, providing significant insights into the dynamics between leadership, obedience pressure, and budgetary slack. Objective: This research aims to determine th

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HUMENIUK, Volodymyr, Ganna KOSTENKO, and Ivanna ZAPUKHLIAK. "Financial potential of Black Sea resort and recreation territories." Fìnansi Ukraïni 2023 (November 2, 2023): 118–28. http://dx.doi.org/10.33763/finukr2023.09.118.

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Introduction. In the context of the difficult socio-economic situation in Ukraine caused by the ongoing war, the issue of assessing the financial potential of the Black Sea resort and recreational areas in the context of their revitalization is becoming especially important. Problem Statement. The study is aimed at assessing the existing problems of the financial potential of the resort and recreational territories of the Black Sea region, identifying the prerequisites for its strengthening, analyzing the factors that influence the formation and use of financial resources of territorial commun

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Nishanthi, P. U. "Reflections of Gender Budget Initiatives in the Budgetary Allocations of Developed State in India: Kerala." Asian Review of Social Sciences 9, no. 1 (2020): 48–54. http://dx.doi.org/10.51983/arss-2020.9.1.1607.

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In this article tried to examine the changes made by gender budget initiative in the budgetary allocations of Kerala in terms of Women Specific Schemes (WSS). Deliberations made by the Govt. for mainstreaming budget by gender concerns are successful in terms of number of schemes and programmes and diversified programmes. Every year an increase in budgetary allocations could be seen but that increase is only in absolute terms. Percentage share of allocation towards the WSS are always oscillated under one percent. Govt. should go for gender budget initiatives by increasing percentage share of bu

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Aanisah, Kusdinar Purwandari, Adib Noval, and Amirya Mirna. "Analysis of Budgetary Slack Trigger in Government Institutions (Case Study at Bureau X Ministry of Y)." International Journal of Social Science And Human Research 06, no. 06 (2023): 3576–82. https://doi.org/10.5281/zenodo.8055282.

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This study aims to determine the causes of budgetary slack and the impact it has on government agencies so that in the future a policy can be developed that can reduce the occurrence of Revenue and expenditure budgetary slack . This research is a qualitative research using the case study method. Data collection was carried out by means of interviews, observation, and documentation at Bureau X Ministry of Y. The results of this study indicated that budgetary slack occurred due to: first, receivables that were not included in the calculation of revenue targets, second, time constraints in prepar

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HRYHORIV, Olha, Anton ABRAMOV, and Oksana KROCHAK. "Modernization of accounting processes in public institutions: efficiency and transparency." Economics. Finances. Law 4/2024, no. - (2024): 63–68. http://dx.doi.org/10.37634/efp.2024.4.13.

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Introduction. Accounting processes in budgetary institutions play a significant role in managing state finances, ensuring accountability, and maintaining transparency. However, traditional methods often prove to be ineffective and insufficiently transparent due to outdated practices. Therefore, there is a need for modernization to enhance the efficiency and transparency of accounting processes. The purpose of the paper is to discuss the modernization of accounting processes in budgetary institutions and its impact on efficiency and transparency. Specifically, the paper analyzes the implementat

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Abdul Hadi, Anis Aniza, Puspa Liza Ghazali, Nik Hazimi Mohamad Foziah, Izzat Ismail, and Eni Noreni Mohamad Zain. "Risk Indicator To Estimate The Potential In Business." Asean International Journal of Business 1, no. 2 (2022): 19–26. http://dx.doi.org/10.54099/aijb.v1i2.127.

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Purpose – This paper is to review the comparison of risk indicator in order to estimate the potential in business. While solving the challenges of budgetary wealth distribution in a work plan, the judgement might consider of not just the profitability and cost of the project, and perhaps its sustainable development. Methodology/approach – Our main contribution to this literature is to make the comparison of the results in previous research study for risk of indicator. Findings – The globe is facing severe ecological and sustainability difficulties as a result of the country's rapid

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Menguy, Séverine. "Optimal Penalties on Deviations from Budgetary Targets." Economics Research International 2014 (June 2, 2014): 1–19. http://dx.doi.org/10.1155/2014/572909.

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Beyond traditional arguments justifying the introduction of fiscal rules, this paper analyses their potential contribution to an indirect budgetary coordination between the member countries of a monetary union. Indeed, thanks to appropriate fiscal penalties, the noncooperative and decentralized equilibrium could get closer to the optimal equilibrium where the budgetary authorities cooperate. Our macroeconomic model shows that whatever penalty on the structural budgetary deficit would be optimal in case of asymmetric shocks. A moderate penalty on the excessive indebtedness level would be optima

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Satanbekov, N., Zh A. Adambekova, and A. A. Adambekova. "Regional financing: budgetary and alternative opportunities." Central Asian Economic Review, no. 6 (March 3, 2025): 205–17. https://doi.org/10.52821/2789-4401-2024-6-205-217.

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The purpose of the study is to identify the specifics of regional financing by studying the problems of resource provision on both a budgetary and extra-budgetary basis.Methodology. The study is based on the use of analysis and deduction, which allowed us to identify patterns in the budget process; content analysis, which served as the basis for substantiating the developed methodology for assessing budget sufficiency; statistical research methods: grouping, classification, and visualization of research results using graphs and tables.The uniqueness of the study lies in the fact that, as a rul

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Stevens, Douglas E. "The Effects of Reputation and Ethics on Budgetary Slack." Journal of Management Accounting Research 14, no. 1 (2002): 153–71. http://dx.doi.org/10.2308/jmar.2002.14.1.153.

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This experimental study tests the effects on budgetary slack of two potential controls for opportunistic self-interest—reputation and ethics. I manipulate the level of information asymmetry between the subordinate and the superior regarding productive capability and measure the subordinate's reputation and ethical concerns regarding budgetary slack. In this setting, I examine how information asymmetry affects reputation and ethical concerns, and test the effects of these concerns on budgetary slack. Consistent with prior findings, subordinates restrict the slack in their budgets to well below

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Yuldashev, Adhamjon Axadjonovich, and Rahmatullo Alojonovich Rashidov. "Necessity and Directions of Strengthening the Revenue Base of the Regional Budget." Journal of Economics, Finance And Management Studies 4, no. 05 (2021): 464–69. https://doi.org/10.47191/jefms/v4-i5-14.

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The article describes the theoretical and scientific interpretations of the current features of the mechanism of management of local budget resources in the regions. The formation and effective use of budget resources in the region has been studied. Also, local budgets form the material basis of socio-economic development of the regions. Through them, the budgets of the regions are formed and used. Local budget funds will be directed primarily to expanded reproduction and socio-cultural activities, but at the same time will serve to provide social protection to low-income groups and finance ot

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Орлов, Никита, and Nikita Orlov. "Current issues of economic security of budgetary organizations." Russian Journal of Management 6, no. 4 (2018): 21–25. http://dx.doi.org/10.29039/article_5ca760b6f0cb57.26471899.

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The article reveals topical issues of economic security of budgetary organizations in conditions of instability and fierce competition. It is necessary to approach the definition of external threats to the economic security of a budget organization, as well as their neutralization, individually for each business entity. Individual approach and the choice of mechanisms to ensure the economic security of the budgetary organization will increase the level of protection from potential threats and risks, ensure the functioning within the framework of current legislation. Ensuring economic sec

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Akramovich, Khasanov Bakhodir, Alikulov Abdimumin Ismatovich, Karjaubay Tileubayevich Nurmanov, Sаidmurod Yаkhyoyeviсh Аtаmurodov, and Risolat Bahodirovna Hasanova. "SUSTAINABLE ECONOMIC DEVELOPMENT OF THE REGIONS AND INCREASING THE FINANCIAL AUTHORITY." Academic Journal Research 3, no. 2 (2025): 140–58. https://doi.org/10.61796/acjoure.v3i2.350.

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Objective: Today, in order to achieve high economic growth, it is one of the most urgent issues to develop scientific-methodical approaches and recommendations for the management of the region's financial potential and the scientific-methodological justification of the mechanism of inter-budgetary relations and its improvement, in order to improve the effectiveness of regional management. Method: In this regard, this article analyzes the regions' financial potential, budget policy and economic growth rates. Results: Based on this, scientific views, suggestions and recommendations are developed

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VERBITSKAYA, Yuliya V., Anna L. SABININA, Aleksandr S. VASIN, and Lyudmila V. SOLOMYKOVA. "An analysis of the Tula Oblast's investment potential." National Interests: Priorities and Security 19, no. 6 (2023): 1155–87. http://dx.doi.org/10.24891/ni.19.6.1155.

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Subject. This article discusses the issues of transition to an innovative economy. Objectives. The article aims to assess the prospects for the development of the Tula Oblast's industry and agriculture. Methods. For the study, we used a statistical analysis. Results. The article offers certain recommendations for improving the approach to the use of institutional and budgetary instruments by the Oblast's authorities to increase the Oblast's investment attractiveness. Conclusions. The effective implementation of the Strategy for the Socio-Economic Development of the Tula Oblast until 2030 will

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Mkasiwa, Tausi Ally. "Reforms and budgetary oversight roles in Tanzania." Journal of Public Budgeting, Accounting & Financial Management 32, no. 1 (2019): 1–25. http://dx.doi.org/10.1108/jpbafm-12-2018-0155.

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Purpose The purpose of this paper is to investigate how the new Budget Act (2015) and the new budget cycle influence and were influenced by the contextual environment of the Tanzanian parliament and how this changed parliamentarians’ (MPs) budgetary oversight roles. Design/methodology/approach The paper employed analytical concepts explained in the contextual framework proposed by Alsharari et al. (2015) to explore changes in budgetary oversight roles after the implementation of the reforms. Interviews, video clips and document review were employed in the data collection. Data were analyzed us

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Kamiñski, B., M. Niewada, M. Latek, J. Lis, and J. Gierczynski. "PDB13 THE ESTIMATION OF POTENTIAL BUDGETARY IMPACT OF INSULIN GLARGINE IN POLISH SETTINGS." Value in Health 8, no. 6 (2005): A158. http://dx.doi.org/10.1016/s1098-3015(10)67632-2.

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Mishchenko, Dmytro Anatoliyovych, and Liudmyla Oleksandrivna Mishchenko. "APPLICATION OF CLUSTER ANALYSIS TO DETERMINE THE LEVEL OF THE BUDGET POTENTIAL OF THE UKRAINIAN REGIONS." SCIENTIFIC BULLETIN OF POLISSIA 1, no. 2(14) (2018): 179–85. http://dx.doi.org/10.25140/2410-9576-2018-1-2(14)-179-185.

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Urgency of the research. Today's realities of financial relations prove the increasing role of regions in ensuring the social and economic development of the country. Therefore, there is a necessity to assess the budget potential and develop directions for its strengthening Target setting. It is expedient to determine the level of the budget potential of the Ukrainian regions and to develop directions for its strengthening. Actual scientific researches and issues analysis. An analysis of published scientific work has shown questions of budgetary potential are investigated by such scientists as

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Leukhina, T. L. "Modern aspects of stock accounting in budgetary organizations." Vestnik Universiteta, no. 5 (July 6, 2021): 169–75. http://dx.doi.org/10.26425/1816-4277-2021-5-169-175.

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The article considers the problem of current accounting of stocks in public sector organizations through the prism of new standards. As a result, the unity of the system of requirements for accounting of tangible assets was confirmed. The paper reveals the positions of modern scientists and practitioners on the novelty of requirements in the accounting of short-term assets. The author presents the logical scheme of application of norms of accounting of material stocks in the budgetary sphere from the point of view of their subordination. The study generally discloses the criteria for fulfillin

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Mutiganda, Jean-Claude, Giuseppe Grossi, and Lars Hassel. "Investigation of communication in budgetary accountability routines." Qualitative Research in Accounting & Management 17, no. 3 (2020): 321–44. http://dx.doi.org/10.1108/qram-06-2018-0039.

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Purpose This paper aims to analyse the role of communication in shaping the mechanisms of accountability routines. Design/methodology/approach Conceptual elements of the theory of communicative action and the literature on routines were used to conduct a field study in two hospital districts in Finland, from 2009 to 2015. Data were based on interviews, document analysis, observed meetings and repeated contact with key informants. Findings The findings explain how accountability routines take different forms – weak or strong – in different organisations and at different hierarchical levels. Dif

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Akayuri, George, Kwabena Ampong, and Samuel Apau. "Budget and Budgetary Control, a Real Tool for Controlling Public Expenditure in the Context of Public Sector Organization in Ghana." International Journal of Accounting, Finance and Risk Management 10, no. 1 (2025): 42–61. https://doi.org/10.11648/j.ijafrm.20251001.13.

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This study comprehensively investigates the dynamics of Public Expenditure Management within the context of a public sector organization. It explores the direct impact of Budget and Budgetary Control on Public Expenditure Management and assesses the influence of Information Technology Adoption and Stakeholder Participation on these management practices. Additionally, the study delves into how Organizational Culture shapes Public Expenditure Management and explores the potential mediating roles of Organizational Culture, Information Technology Adoption, and Stakeholder Participation in the rela

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Charles, Sébastien, Thomas Dallery, and Jonathan Marie. "Has French budgetary policy since the 1970s been truly Keynesian?*." Review of Keynesian Economics 7, no. 1 (2019): 75–93. http://dx.doi.org/10.4337/roke.2019.01.06.

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The article shows that budgetary policy in France since the 1970s cannot be characterized as Keynesian. To prove this, two rules of behaviour compatible with Keynesian teaching are proposed and then compared with changes in budgetary balances and with a battery of stylized facts. The article calls for a fiscal stimulus allowing production capacities to be fully used for the first rule, or the return to full employment for the second. The article also points to potential ways of showing that the objective of full employment is not incompatible with the ecological transition and can be more easi

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Boynikov, Sergey A. "DIGITALIZATION OF INTER-BUDGETARY RELATIONS: PROSPECTS AND CHALLENGES." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 6/3, no. 159 (2025): 197–204. https://doi.org/10.36871/ek.up.p.r.2025.06.03.022.

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The article is devoted to the study of the potential of digitalization of interbudgetary relations in Russia as a tool for increasing the efficiency of budget federalism. Based on the analysis of international experience and regional practices (including the cases of Estonia, the Moscow Region and Tatarstan), the key advantages of introducing digital technologies are identified: increased transparency of transfers, reduction of settlement periods to 1–2 days, increased accuracy of budget forecasts by 15–20% and reduction of administrative costs by 25–30%. Particular attention is paid to system

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Tranyovych, Yulia, Vasil Miklovda, Olga Chakii, and Viktoria Minkovych. "Assessment of the financial-economic potential of territorial communities through the analysis of budget indicators." Ukrainian Journal of Applied Economics and Technology 2024, no. 3 (2024): 351–57. http://dx.doi.org/10.36887/2415-8453-2024-3-63.

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This article investigates the financial-economic potential of the territorial communities in the Zakarpattia region through the analysis of budget indicators, which is particularly relevant in the context of martial law. A system of eight key indicators has been proposed, comprehensively characterizing communities’ financial and economic capacity to perform local self-government functions adequately. Based on calculations for the communities in the region, patterns and peculiarities in the development of communities with high and low indicators have been identified. The analysis that was condu

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Zhuravka, Fedir, Olena Zhuravka, and Eugenia Bondarenko. "Voluntary health insurance as a source of funding for the health care system: the world’s experience and Ukraine." Insurance Markets and Companies 11, no. 1 (2020): 61–80. http://dx.doi.org/10.21511/ins.11(1).2020.07.

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In the conditions of insufficient budgetary financing of the health care system and low quality of medical care in the state medical establishments of Ukraine, the importance of extra-budgetary sources of financing becomes increasingly relevant. One such source is voluntary health insurance. The aim of the paper is to compare the state and structure of medical financing in developed countries and in Ukraine, to study the global experience in the functioning of the voluntary health insurance market, and to calculate the potential capacity of the voluntary health insurance sector in Ukraine. For

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Abubakar Jamilu Baita, Abubakar Jamilu Baita. "Appraisal of Economic Benefits of Ṣukūk in Financing Budget Deficits in Nigeria". journal of king Abdulaziz University Islamic Economics 32, № 1 (2019): 145–58. http://dx.doi.org/10.4197/islec.32-1.11.

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This study(1) appraises the economic significance and benefits of ṣukūk in financing budget deficits in the Nigerian economy. Using secondary sources of data, the study employs content and trends analyses to achieve its objective. Essentially, the study posits that the issuance of ṣukūk as an alternative to other interest-bearing financial instruments can effectively finance budgetary and infrastructural deficits and complement in achieving developmental objectives in Nigeria. Also, ṣukūk has the potential of promoting fiscal sustainability of the Nigerian economy. It is therefore recommended

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Raghuram, G., and M. Ravi Babu. "Alternate Means of Financing Railways." Vikalpa: The Journal for Decision Makers 24, no. 1 (1999): 13–26. http://dx.doi.org/10.1177/0256090919990103.

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This paper by Raghuram and Ravi Babu focuses on the financial requirements of Indian Railways and the means of providing for them. Drawing lessons from the existing modes of finance, the pros and cons of the potential modes including budgetary support, internal resource generation, market borrowings, BOLT (Build, Operate, Lease, Transfer), and BOT (Build, Operate, Transfer) are discussed. With declining budgetary support and expensive market borrowings, the paper seeks to focus attention on internal resource generation and BOLT⁄BOT schemes which involve stakeholders. Increased internal resourc

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Swapnil, Deshmukh. "Union Budget 2025: A Strategic Blueprint for Economic Growth and Structural Challenges." International Journal of Advance and Applied Research S6, no. 18 (2025): 926–30. https://doi.org/10.5281/zenodo.15273647.

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<em>The Union Budget 2025 is designed to drive India’s economic expansion while addressing critical structural challenges. This budget aims to strengthen various sectors by implementing tax reforms, enhancing infrastructure, supporting micro, small, and medium enterprises (MSMEs), improving healthcare services, and fostering energy innovation. Through this analysis, we explore the significant provisions of the budget, its anticipated impact on different industries, and potential obstacles in execution. Furthermore, the paper delves into the constitutional framework guiding the Indian bud

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Mazur, Kateryna, and Inna Tomashuk. "GOVERNANCE AND REGULATION AS AN INDISPENSABLE CONDITION FOR DEVELOPING THE POTENTIAL OF RURAL AREAS." Baltic Journal of Economic Studies 5, no. 5 (2020): 67. http://dx.doi.org/10.30525/2256-0742/2019-5-5-67-78.

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The subject of the study is the rural territories and settlements of the country, which are influenced by the conflicting processes of reforming the economic basis of their development, which increases the uncertainty and causes the emergence of social risks in terms of organization of economic activity and obtaining the required level of labor income and, accordingly, the level and quality of life. The current transformational changes in rural areas, amid the processes of decentralization of the current management system, create new conditions that are more or less conducive to the successful

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Tokareva, Polina V. "FINANCIAL META-GOVERNANCE IN THE DEVELOPMENT OF THE INVESTMENT POTENTIAL OF THE REGION." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4/2, no. 136 (2023): 41–46. http://dx.doi.org/10.36871/ek.up.p.r.2023.04.02.006.

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In the current conditions, regional independence in the implementation of budgetary powers and the role of effective management of financial flows at the subnational level are significantly increasing. The priority area of territorial development is leveling socio-economic differentiation by accumulating their own resource capabilities, rather than financial assistance from a higher budget. Sustainable development of the region should be based on effective management of financial and investment potential based on the principles of financial meta-management.

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Ushakov, Vyacheslav N. "Assessment of the Role of Regional Taxes in the Dynamics of Budget Revenues of the Irkutsk Region: Modern Realities of Subsidization." Administrative Consulting, no. 3 (171) (June 7, 2023): 57–72. https://doi.org/10.22394/1726-1139-2023-3-57-72.

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The relevance of studying the dynamics of regional tax revenues to the regional budget is conditioned by the need to analyze the budgetary and tax potentials of the Irkutsk region in the modern period, assess budgetary independence (dependence) on federal assistance, to determine the further development potential of this region. The purpose of the study is to establish the role of regional taxes in the formation of the regional budget of the Irkutsk region at the present stage of development. To achieve this goal, an analysis was made of the receipt of tax and non-tax revenues of the regional

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Kenney, Genevieve, James Marton, Joshua McFeeters, and Julia Costich. "Assessing Potential Enrollment and Budgetary Effects of SCHIP Premiums: Findings from Arizona and Kentucky." Health Services Research 42, no. 6p2 (2007): 2354–72. http://dx.doi.org/10.1111/j.1475-6773.2007.00772.x.

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Koshlich, Yu, P. Trubaev, Aleksei Bulanin, and D. Buhanov. "ASSESSMENT OF ENERGY SAVING POTENTIAL IN BUDGETARY INSTITUTIONS IN THE ENERGY RESOURCES MANAGEMENT SYSTEM." Energy Systems 8, no. 4 (2024): 65–94. http://dx.doi.org/10.34031/es.2023.4.006.

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Developed and in operation since 2019, the information and analytical Energy Resources Management System of the Belgorod Region (ERMS) ensures the digitalization of processes related to the provision of measures to improve energy efficiency related to the powers of state authorities of the constituent entities of the Russian Federation and local governments. The SEER uses methods for assessing the energy efficiency of large geographically distributed consumers of utility resources based on an individual analysis of the characteristics and heat consumption of individual buildings. Currently, th

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