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Zhao, Xin. "Governmental Capital Management:The Case of New York State." University of Akron / OhioLINK, 2011. http://rave.ohiolink.edu/etdc/view?acc_num=akron1294443209.
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Albert-Roulhac, Catherine. "The Europeanisation of national budgeting in the United Kingdom and France : a study of governmental processes." Thesis, London School of Economics and Political Science (University of London), 1999. http://etheses.lse.ac.uk/2623/.
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European Union membership affects budgetary practices in Britain and France much more than the conventional literature acknowledges. Budgetary Europeanisation, defined as the process of adaptation of budgetary processes to EU pressures, involves not merely the compliance of budgetary aggregates to EU guidelines but mainly changes in bureaucratic practices, methods and strategies. Budgetary institutions have become hybrid because of the growing entanglement of national and EU budgetary procedures; therefore the conventional national approach to budgeting is outdated. The impact on budgeting is greater on spending than on taxing because unanimous voting safeguards national governments' sovereignty on taxation. The thesis isolates various pressures which contribute to budgetary Europeanisation (competition, substitution, regulation, lobbying and demand by Member States). It explains strategic differences between Britain and France. The Euro-PES mechanism and the Fontainebleau agreement in the UK explain the non-maximisation strategy of British administration, which contrasts to the French, based on the "principe de constance" and sectoral rates-of-return. The thesis compares the processes of adaptation of bureaucratic mechanisms to the consequences of EU membership in different policy domains (Agriculture, Transport and Health). It concludes that the degree of adaptation of EU pressures is higher when national bureaucrats often interact with international actors because they are better able to influence decisions at EU level (a major difference between Transport and Health). It confirms the link between budgetary Europeanisation and the amount of EU finance in departments' budgets, but it shows that this link is a secondary explanation of differences in degrees of Europeanisation. Finally, the thesis shows how EU programmes promoted shifts in national decision-making, with greater effect on the processes of decision-making than on the substance of policy. This analysis suggests that national administrations retain a large margin of manoeuvre both in policy-making and in finance, and through their participation in the EU budgetary process.
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Wildschut, Lauren Patricia. "Theory-based evaluation, logic modelling and the experience of SA non-governmental organisations." Thesis, Stellenbosch : Stellenbosch University, 2014. http://hdl.handle.net/10019.1/86604.
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Thesis (PhD)--Stellenbosch University, 2014.ENGLISH ABSTRACT: This study examined the origins and development of theory-based evaluation (TBE) and the logic models associated with this approach. This was done in order to better understand the roots and evolution of these models which are currently used by donor agencies both nationally and internationally. It was found that logic models, which are used for both project management and evaluation, had their origins in a range of domains including management, education and curriculum design from as early as 1909. Early evaluators from the education, training and health sectors as well as contextual factors such as the professionalization of evaluation and an ever- increasing demand for accountability contributed significantly to the development of both TBE and its associated models. A systematic review of a large sample of logic models and logical frameworks was conducted in order to bring some order and clarity to the plethora of models facing stakeholders in the field of evaluation. It was discovered that four key types of logic models and two key types of logframes face developers and users of models but that the "branding" of donors of their particular demand for accountability, obscures this fact. In order to understand the experience of South African Non-Governmental Organisations when engaging with donors and their demands for accountability a survey was carried out of those organisations which were utilising a specialised form of planning tool. The findings of this study show that South African donors, like their international counterparts, mainly use the models associated with TBE to obtain standardised and focused evidence of results from projects albeit with a distinct scepticism about the actual necessity of some of the donor requirements. Most Non-Governmental Organisations view the donor requirements, such as the logic model and logical framework, as necessary in the funding relationship despite indicating that they find the models inflexible. The study not only makes a contribution to an under-researched area in programme evaluation, it also provides insights into an under-researched area of the South African Non-Governmental sector.
AFRIKAANSE OPSOMMING: Die doel van die studie was om 'n in-diepte begrip van die ontwikkeling van logika modelle ("logic models") en logika raamwerke ("logical framework") te ontwikkel ten einde die ervarings van Suid-Afrikaans nie-regeringsorganisasies met donateurs beter te begryp. In besonder was die doel om vas te stel hoe sodanige organisasies die vereistes rondom projekbeplanning, monitering, evaluasie en rapportering ervaar. Die studie het gevind dat die oorspronge van hierdie modelle, wat beide vir projekbestuur en evaluasie gebruik word, te vinde is in verskeie areas insluit bestuur, opvoedkunde and kurrikulumontwerp. Die eerste generasie evalueerders in opvoedkunde, opleiding en gesondheid sowel as kontekstuele faktore soos die professionalisering van evaluasie en die immer-toenemende vereistes van rekenpligtigheid het alles beduidend bygedra tot die ontwikkeling van logika modelle. 'n Sistematiese oorsig en ontleding van 'n beduidende steekproef van logika modelle en raamwerke is uitgevoer ten einde meer helderheid en sistematiek te kry in 'n domein waar daar uiteenlopende benaderings en modelle is. Daar is gevind dat vier sleuteltipes logika modelle en twee sleuteltipes logika raamwerke deur die meeste organisasies gebruik word maar dat verskillende befondsingsagentskappe en organisasies hul eie betekenis en inhoud aan hul logika modelle gee. Ten einde die ervarings van Suid-Afrikaanse nie-regerings organisasies te begryp is 'n opname uitgestuur aan alle organisasies wat hierdie raamwerke gebruik. Die resultate van die opname wys dat Suid-Afrikaanse befondsagentskappe, soos hulle internasionele vennote, veral modelle gebruik wat geasosieer is met teorie-gebaseerde evaluasie ten einde gestandaardiseerde en gefokusde getuienis van projektesultate te genereer. Die meerderheid Suid-Afrikaanse nie-regeringsorganisasies aanvaar die vereistes van donateurs alhoewel hierdie "aanvaarding" gepaardgaan met 'n duidelike skeptisisme oor die absolute noodsaaklikheid van somige van hierdie vereistes. Die meerderheid organisasies beskou donateur vereistes, veral wat betref die logika model en die logika raamwerk, as noodsaaklik binne die konteks van die befondsingsverhouding ten spyte van persepsies dat sodanige modelle some uiters rigied kan wees. Die studies maak 'n bydrae, nie alleen in area in programevaluasie waar daar weinig navorsing is nie, maar dit bied ook insig in die gedrag en persepsies van die Suid-Afrikaanse nie-regeringsektor wat programevaluasie praktyke betref.
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Matanga, Sive. "Determining budgeting skills of government social grant holders." Thesis, Nelson Mandela Metropolitan University, 2016. http://hdl.handle.net/10948/18454.
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The lack of budgeting skills in Government Social Grant recipients has significantly added to an inability in many of the grant recipients to address the existing poverty in their households. This situation has been exacerbated due to exploitation of social grant recipients by illegal money lenders charging excessively high interest rates trapping grant recipients in a vicious cycle of perpetuating debt. In remote rural areas poverty and lack of literacy and numeracy skills go hand in hand. Psycho-social and economic factors play a role in grant recipients’ poor budgeting and financial decision making skills, contributing to them falling into debt in the first place. Aggravating the situation is legislation that limits access to financial resources of those without employment, rendering illegal money lenders the financial entity providing finance by default. The research was conducted in a poor rural area around Tarkastad, Eastern Cape and sought to identify challenges caused by, amongst others, the lack of decent education, poverty and poor budgeting skills, all negatively influencing different social grant holders. Analysis of data from this qualitative study took place by means of a thematic classification against the background of a critical theoretical framework. The researcher believes that this study shed light on issues surrounding exploitation by illegal, unregistered money lenders and that the suggested recommendations, if implemented, may bring about a change in lending patterns and saving behaviour of communities in remote areas.
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Cho, Incheul. "The impact of Korean performance budgeting on budgetary programmes." Thesis, University of Birmingham, 2010. http://etheses.bham.ac.uk//id/eprint/988/.
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This study examines the impact of the Korean system of performance budgeting on government spending programmes. It sets out to examine the associations between a programme’s future budget and its past performance and also the impact of performance budgeting on managerial practices. Much of the study uses quantitative techniques – particularly regression analysis and analysis of variance (ANOVA). Regression analysis is used to examine the links between budget decisions and performance, by analysing the impact on budget changes of SABP (Self-Assessment of Budgetary Programmes) scores (or grades) of programmes which the SABP assessed from 2005 to 2007. Secondly, ANOVA is used to examine changes in seven managerial practices: goal clarity, goal difficulty, budget adequacy, budget flexibility, budget participation, procedure formalization, and support from higher management, using perceptual data of 807 administrators in the Korean central government. This thesis found evidence of two main effects of Korean performance budgeting on government operations. Firstly, budget decisions have a statistically significant correlation with the performance of programmes or SABP scores (or grades). Secondly, Korean performance budgeting tends to initiate changes in programme-managerial practices within spending organizations, and to improve programme performance.
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Gilman, Hollie Russon. "The Participatory Turn: Participatory Budgeting Comes to America." Thesis, Harvard University, 2012. http://dissertations.umi.com/gsas.harvard:10746.
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Participatory Budgeting (PB) has expanded to over 1,500 municipalities worldwide since its inception in Porto Alege, Brazil in 1989 by the leftist Partido dos Trabalhadores (Workers’ Party). While PB has been adopted throughout the world, it has yet to take hold in the United States. This dissertation examines the introduction of PB to the United States with the first project in Chicago in 2009, and proceeds with an in-depth case study of the largest implementation of PB in the United States: Participatory Budgeting in New York City. I assess the outputs of PB in the United States including deliberations, governance, and participation. I argue that PB produces better outcomes than the status quo budget process in New York City, while also transforming how those who participate understand themselves as citizens, constituents, Council members, civil society leaders and community stakeholders. However, there are serious challenges to participation, including high costs of engagement, process exhaustion, and perils of scalability. I devise a framework for assessment called “citizenly politics,” focusing on: 1) designing participation 2) deliberation 3) participation and 4) potential for institutionalization. I argue that while the material results PB produces are relatively modest, including more innovative projects, PB delivers more substantial non-material or existential results. Existential citizenly rewards include: greater civic knowledge, strengthened relationships with elected officials, and greater community inclusion. Overall, PB provides a viable and informative democratic innovation for strengthening civic engagement within the United States that can be streamlined and adopted to scale.Government
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Parkins, Stacie-Jo N. Bowling Cynthia Jones. "Budgeting in times of fiscal stress explaining strategies for reducing agency expenditures /." Auburn, Ala., 2008. http://hdl.handle.net/10415/1495.
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Yazici, Aydemir Nisa. "Performance-Based Budgeting: A Case Study about the Effects of Performance Measures on the Agency Budgeting Process in West Virginia State Government." Ohio University / OhioLINK, 2010. http://rave.ohiolink.edu/etdc/view?acc_num=ohiou1276836612.
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Austin, Eric S. "Effects of partisanship on the municipal budgeting process." Honors in the Major Thesis, University of Central Florida, 2010. http://digital.library.ucf.edu/cdm/ref/collection/ETH/id/1350.
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This item is only available in print in the UCF Libraries. If this is your Honors Thesis, you can help us make it available online for use by researchers around the world by following the instructions on the distribution consent form at http://library.ucf.edu/Systems/DigitalInitiatives/DigitalCollections/InternetDistributionConsentAgreementForm.pdf You may also contact the project coordinator, Kerri Bottorff, at kerri.bottorff@ucf.edu for more information.Bachelors
Sciences
Political Science
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Pendlebury, M. W. "An investigation into the role and nature of management accounting in local government in England and Wales." Thesis, Cardiff University, 1985. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.379421.
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Chik, Lau Chiu-ming. "Hong Kong government budget : a policy perspective /." [Hong Kong : University of Hong Kong], 1986. http://sunzi.lib.hku.hk/hkuto/record.jsp?B12323238.
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Utomo, Dwi. "Indonesian local governments' budgeting practice : a theory of managing the harmonising of interests." Thesis, University of Southampton, 2015. https://eprints.soton.ac.uk/387185/.
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This study investigates practices of Indonesian local government budgeting during the reform implementation of a performance based budgeting system as the result of the adoption of New Public Management (NPM) in government entities. Despite there being few successful stories about the reform, the study aims to provide an empirical understanding of particular forms of budgetary practices in the context of a developing country that might be different from experiences in developed nations. Additionally, there have been very few interpretive management and accounting studies, over the past two decades, that have focused on local government budgeting. Most such studies were conducted in developed countries (e.g Rosenberg et al., 1982; Jonsson, 1982; Seal, 2003; Goddard, 2004, 2005; Seal & Ball, 2011) and this current study is a response to this research lacuna. Grounded theory is adopted to develop a substantive grounded theory on budgeting practices observed in three Indonesian local governments: Regency of BK (RBK), Regency of PM (RPM) and City of SM (CSM). The central phenomenon of substantive grounded theory is labelled as managing the harmonising of interest. The substantive grounded theory explained the particular ways used by actors in implementing budgetary reform, in which actors also actively attempt to harmonise the coexistence of various interests. This central phenomenon of managing the harmonising of interests occurs when the existence of fear, the presence of distrust and struggling due to complexity result from the influence of central and provincial government through rules, regulations and policies. Managing the harmonising of interests was described through managing public legitimacy, utilising procedural based control, managing trust relationships and playing power games. The outcome of managing the harmonising of interests is recognised as a decoupling between rules and routines. Further, this study links the substantive grounded theory with the perspective of institutional theory, as a general theory in conceptualising the budgetary changes. The main finding of the study explains a framework managing the harmonising of interests that illustrates the complexity of budgetary and NPM reforms. The framework can be interpreted as a response both to the coexistence of competing institutional logics and conflicting institutional demands in the institutionalisation process of a new budgeting system. The contribution of this research relates to empirical findings that enrich budgeting research on NPM in developing countries, employs interpretive methodology and grounded theory, and provides incremental development of institutional logics theory in explaining organisational change in a specific context.
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Abreu, Welles Matias de. "Unlocking the government door to society : how does open budgeting relate to social development?" reponame:Repositório Institucional da UnB, 2017. http://repositorio.unb.br/handle/10482/31916.
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Tese (doutorado)—Universidade de Brasília, Faculdade de Economia, Administração e Contabilidade e Gestão Pública, Programa de Pós-Graduação em Administração, 2017.Submitted by Raquel Almeida (raquel.df13@gmail.com) on 2018-04-12T21:36:49Z No. of bitstreams: 1 2017_WellesMatiasdeAbreu.pdf: 1790357 bytes, checksum: 5484c856263a14db659359d02997a056 (MD5)
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES); Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq).
O orçamento aberto é a disponibilização de dados e espaços para promoção de influências nas decisões sobre as receitas e as despesas públicas de forma adequada com vistas a estimular o engajamento da sociedade. Embora os antigos atenienses tenham praticado ações de orçamento aberto, diversos governos atualmente continuam secretos em suas informações orçamentárias. A literatura de orçamento aberto está sendo revista com vistas a incorporar uma visão sistêmica por meio de uma nova modelagem considerando elementos da nova governança pública. Foram identificadas três lacunas teóricas para isso: o fato de não estar claro como medir a orçamentaçãoaberta e os stakeholders colaborativos; a falta de evidências empíricas sobre as relações entre a orçamentação aberta, os stakeholders colaborativos e os recursos orçamentários com o desenvolvimento social; e a ausência de verificação sobre quais os efeitos da relação entre esses elementos. A questão de pesquisa que norteia o presente estudo é: como o orçamento aberto, conduzido por stakeholders colaborativos e moderado pelo recurso orçamentário, explica o desenvolvimento social? O objetivo principal é descrever como essas variáveis podem promover o desenvolvimento social. A pesquisa foi executada em duas fases, usando um método sequencial e misto para a identificação de formas de como medir os níveis de stakeholders colaborativos e o orçamento aberto (estudo qualitativo) e a verificação do relacionamento entre os elementos de orçamento aberto referenciados (estudo quantitativo). O Brasil é usado como país de referência para coletar dados devido aos esforços recentes para introduzir reformas de governança no processo orçamentário. Em suma, esta pesquisa centrou-se em mecanismos para a: medição dos níveis das influências dos stakeholders colaborativos e das ações do orçamento aberto; explicação do desenvolvimento social através dos orçamentos abertos, dos stakeholders colaborativos e dos recursos orçamentários tendo como base um quadro de governança; e, por último, identificação dos efeitos das variáveis endógenas sobre o desenvolvimento social. A estrutura de governança identificada, considerando os elementos delimitados no âmbito da abordagem de orçamento aberto, foi denominada modelo de orçamento colaborativo. Os stakeholders colaborativos, no citado modelo, devem ser vistos como os condutores que têm a liderança para alcançar o desenvolvimento social. Por fim, vale ressaltar que a grande inovação e contribuição deste estudo é que o stakeholder colaborativo é considerado como um elemento estratégico no modelo de orçamento colaborativo devido aos seus efeitos diretos e indiretos para com o desenvolvimento social.
Open budgeting is the disclosure of public financial revenue and expenditure in an appropriate manner to society engagement. Although ancient Athenians have practiced open budgeting actions, governments still remain secretive on their budgetary information. The open budget literature was reviewed to identify the theoretical background on the field. Three missing points were identified: the fact that it is not clear how to measure open budgeting and collaborative stakeholder; the lack of empirical evidence on the relationships between open budgeting, collaborative stakeholder, and budgetary resource with social development; and the effects of the relationship among these elements as a result of actions of governance. This research is guided by the following question: how does open budgeting, driven by collaborative stakeholder and moderated by the budgetary resource, explains the social development? The main goal is to describe how these variables can promote it. The research was executed in two phases, using a sequential mixed method for the identification of forms to measure the levels of collaborative stakeholders and open budgeting as determinant factors related to social development: a qualitative study, to explore specialised evidence and the verification of the relationship between the cited variables and the social development; and a quantitative study, to explore secondary data. Brazil is a reference country to collect data due to the recent endeavour to introduce governance reforms in the budgetary process. Altogether, this research focused on mechanisms for measuring collaborative stakeholder and open budgeting; an explanation for social development by open budgeting, collaborative stakeholder, and budgetary resource as a governance framework; and its effects on social development. The proposed framework was named the collaborative budget model. Collaborative stakeholders are likely to be seen as the drivers who have the leadership to achieve social development. Thus, the great innovation and contribution of this study it that the collaborative stakeholder can be considered as a strategic element in the collaborative budget model due to its direct and indirect effects on social development.
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Mdlazi, David Thembalikayise Francis. "An appropriate financial management and budgeting system to support transition in South Africa." Thesis, Stellenbosch : Stellenbosch University, 2000. http://hdl.handle.net/10019.1/51590.
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Thesis (MAdmin)--Stellenbosch University, 2000.ENGLISH ABSTRACT: The study is devoted to the determination of an appropriate financial management and budgeting system to support a transforming South Africa. Given the challenges and opportunities presented by the new political dispensation, both locally and abroad, the evolution of financial management and budgeting systems is analysed. Specifically, elements of each budgetary system that stood the test of time to the present, are studied. International case studies of countries that have undergone (or are undergoing) the transformation process successfully, or otherwise, are fully discussed to serve as invaluable lessons and experience for South Africa on its quest for a smooth and swift transformation, to prevent it from ending up as just another unsuccessful transformation. This then serves as a broad foundation for an appropriate financial management and budgeting system which is proactive in the transformation process. South Africa will not reinvent the wheel. Unlike other countries that waited for transformation problems to fall upon them, the South African financial management and budgeting system manipulates the financial management policies. It achieves this by broadly defining the objectives to be achieved through prioritisation and reprioritisation, formulate clear strategies for shortterm, medium-term and long-term plans, goals, processes, functions and activities. It applies all the positive elements of input-orientated systems, activity/ performance measuring systems, objective/goal-orientated system, medium term expenditure framework and multi-year budgets studied and drawn from lessons and experience of other countries. South Africa's appropriate financial management and budgeting system is a broad crosswalk model vacillating between all systems from a broad definition of objectives, goals, processes and activities ending up with a strong financial management tool.
AFRIKAANSE OPSOMMING: Dié studie word gewy aan die daarstelling van 'n Geskikte Finansiële Bestuur en Begrotingstelsel om 'n veranderende Suid-Afrika te ondersteun. Teen die agtergrond van die uitdagings daargestel deur die nuwe politieke bestel word die revolusie van finansiële bestuur- en begrotingstelsels plaaslik en in die buiteland ontleed en in perspektief geplaas. Meer spesifiek is die elemente van elke begrotingstelsel wat die toets van die tyd deurstaan het, bestudeer. Internasionale studies van lande wat die veranderingsproses suksesvol ondergaan het (of tans daarmee besig is), of andersins, word volledig bespreek om as 'n onskatbare les en ondervinding vir Suid-Afrika in sy soektog na 'n gladde en vinnige transformasie te dien en om te verhoed dat dit op net nog 'n onsuksesvolle transformasie uitloop. Dit dien dan as 'n breë grondslag vir 'n Geskikte Finansiële Bestuur- en Begrotingstelsel wat proaktief in die Suid-Afrikaanse transformasieproses is. Suid-Afrika sal nie die wiel kan heruitvind nie. Anders as in ander lande wat op transformasieprobleme gewag het om hulle te tref, kan die Suid- Afrikaanse Finansiële Bestuur- en Begrotingstelsels finansiële bestuursbeleid pro-aktief ondersteun. Dit word bewerkstellig deur 'n omvattende bepaling van die mikpunte wat bereik moet word deur priorisering en herpriorisering van planne, doelwitte, prosesse, funksies en aktiwiteite op die kort, medium en lang termyn. Dit is moontlik indien al die positiewe elemente van verskillende finansiële bestuur- en begrotingsteiseis, soos bestudeer in en geleer uit ander lande se ondervindings toegepas word. Suid-Afrika se Finansiële Bestuur- en Begrotingstelsel behels 'n breë omvattende model wat put uit al die stelsels wat 'n bepaling van doelstellings, mikpunte, prosesse en aktiwiteite bevat ten einde te eindig met 'n sterk Finansiële Bestuurswerktuig.
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Chik, Lau Chiu-ming, and 戚劉昭明. "Hong Kong government budget: a policy perspective." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1986. http://hub.hku.hk/bib/B31974727.
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Conteh, Patrick Saidu. "The Credibility of Government Budget: The Case of Sierra Leone." ScholarWorks, 2016. https://scholarworks.waldenu.edu/dissertations/2530.
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Fiscal reports have, since 2010, documented weak budget credibility in Sierra Leone public financial management noting that the government budget does not constitute a dependable framework for the planning, allocation and efficient use of the nation's resources. The purpose of this study was to develop a budgetary reform agenda and the research question that guided the study related to the reasons for the high monetary variances between the approved budget and the year-end financial reports. Government budgets and financial reports were reviewed for 2010-2014 and senior government officials were interviewed regarding the main stages of the annual budgetary process. The new public management model constituted the overarching conceptual foundation based on a qualitative case study of 7 government ministries and the House of Parliament. The baseline criteria for efficient government budgeting developed by the Organization for Economic Cooperation and Development served as the analytical framework from which four themes were established to analyze the planning, preparation, approval and the execution of the annual budget. The main finding was that the government's budget exhibited a lack of credibility given the significant variances between the budget and the actual outcomes; and the ineffective role of the legislature. As part of the financial management reforms needed, the government would have to rewrite the budget law and recruit experienced staff to strengthen the legislative budgetary function. These changes could contribute to the enhancement of value in the government's use of taxpayers' monies, causing improved economic and financial reporting and thereby promoting positive social change for the people of Sierra Leone.
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Motale, Itumeleng John. "Public participation strategy for budgeting in local government : the case of Tlokwe Local Municipality / I.J. Motale." Thesis, North-West University, 2012. http://hdl.handle.net/10394/9150.
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Before the historical democratic elections of 1994, South Africa did not have a culture of actively engaging communities in local government affairs.
Democracy brought emphasis to transparency in municipal activities, and greater public accountability. It is legislated in South Africa that local governments should interact with communities in an endeavour to carry out the responsibilities of service delivery to ensure growth and development in a manner that promotes and enhances community participation and accountability. However, integrated municipal development planning, budgeting, local economic development projects, and various forms of municipal partnerships, are all issues which require effective community participation processes.
Local government as a sphere government closest to the people is now expected to engage communities through exploring sustainable strategies as mechanisms which, within the context of this study, bring about effective public participation. In this regard, an effective, efficient, vibrant and innovative local government system that is accountable to local communities is of obvious importance. The local government has a key role to play in ensuring that people receive quality leadership and a sound and stable local democracy. Section 153 of the Constitution of the Republic of South Africa, 1996 (Act 108 of 1996) spells out two important developmental duties of a municipality:
* To structure and manage its administration and budget planning process so as to give priority to the basic needs of the community and to promote the environmental and socio-economic development of the community: and * To participate in national and provincial development programmes. The purpose of this study was to determine a variety of effective channels or mechanisms and processes for public participation in the integrated development planning (IDP) and budget process in the Tlokwe Local Municipality. It also focuses on the policy and legislative framework underpinning public participation in the IDP and budget processes. The study further considers that legislation requires that the IDP process of Tlokwe Municipality should structurally incorporate the voice of the community which will be affected by planning. The researcher used a qualitative method to determine how Tlokwe Local Municipality addresses the needs of the local community to enhance participatory democracy. The study established that there are a number of challenges facing the municipality which are barriers to effective participation. Several of these challenges relate to the poor and the marginalised groups which still have far too little influence in the affairs of the municipality.Thesis (MA (Public Management and Governance))--North-West University, Potchefstroom Campus, 2013
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Mkasiwa, Tausi Ally. "Accounting changes and budgeting practices in the Tanzanian central government : a theory of struggling for conformance." Thesis, University of Southampton, 2011. https://eprints.soton.ac.uk/210543/.
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This research investigates the phenomenon of budgeting practices in the Tanzanian Central Government. It seeks to understand how budgeting systems under the New Public Management (NPM), World Bank- and IMF-exhorted systems were adopted and implemented. There were several motives for this research: the significance of budgeting in financial management, the sparsity of empirical studies on NPM in developing countries, and a call for an understanding of the local contexts of the country and an evaluation of the reforms themselves. Additionally, the complexity of NPM reforms and the mixed results of previous empirical studies, indicated the need for a more appropriate methodology. The study adopts interpretive research and executes a grounded theory strategy. It develops a substantive grounded theory on budgeting practices and a formal grounded theory on accounting changes in organizations (Glaser and Strauss, 1967; Strauss, 1987). Fieldwork was undertaken in three Tanzanian Ministries. Struggling for conformance is the central phenomenon of the substantive and the formal grounded theory. The substantive grounded theory explained a process through which the Tanzanian Central Government actors were determined to implement budgetary reforms, despite difficulties. Struggling for conformance was illustrated by the establishment of rhetorically applied (rhetorical) rules and regulations, followed by budgeting attempts and games in their implementation, due to the uncertain environment, complex budgeting systems, the donors‟ influence, and cultural and administrative practices. The process of struggling for conformance had positive and negative impacts on budgeting operations and budgeting allocations. The formal grounded theory proposes that organizations adopt and implement accounting changes in order to achieve legitimacy, efficiency and self-interests. Rhetorical rules on accounting changes are established and implemented through accounting attempts and games, which may reveal the coexistence of instrumental and ceremonial aspects of accounting (Covaleski and Dirsmith, 1991), and even fulfill individual, rather than organizational, interests (strategic deterioration). Struggling for conformance is caused by conflicting and enabling power, complex rules, and a fragmented environment. Its consequences reflect the extent of the acquisition of efficiency and legitimacy. This research contributes to the limited amount of empirical accounting research on NPM in developing countries, to grounded theory and interpretive accounting research, and to the expansion of New Institutional Sociology. It further provides a framework of struggling for conformance, which produces possible explanations for the complexities of budgetary and NPM reforms, the adoption and implementation of accounting changes in organizations, and loose coupling.
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Kasozi-Mulindwa, Saturninus. "The process and outcomes of participatory budgeting in a decentralised local government framework : a case in Uganda." Thesis, University of Birmingham, 2013. http://etheses.bham.ac.uk//id/eprint/4517/.
Full textAbstract:
The study was carried out against a background of a general perception that participatory budgeting (PB) in developing countries is an annual ritual exercise to comply with pressure from supranational agencies to adopt New Public Management (NPM) reforms, rather than a practical process that involves citizens in formulating and developing local government plans and budgets that incorporate their needs and priorities. The study adopts a qualitative interpretive approach and a case study design, using Uganda and Wamala District Local Government as country and study sites respectively, to explore how PB is implemented in practice and whether the desired outcomes are achieved. It further explores the underlying factors that restrict or enhance PB in a decentralised LG framework. The study argues that adapting NPM reforms to the local environment, and citizens exercising their rights and responsibilities, are critical to the achievement of desires, goals and outcomes. The findings of the study demonstrate that owing to power relations, inadequate locally raised revenues, citizens’ lack of knowledge, skills and competencies in public sector financial management, and inherent cultural norms and values, PB may not achieve the desired goals and outcomes in developing countries under a decentralized local governance system. The contribution to accounting theory from this study is that institutional pressures (coercive, mimetic and normative) can be mitigated by empowering citizens to exercise their civil, social, political and economic/financial citizenship rights and responsibilities effectively. This could lead to strengthening management accounting systems, and result in policy reforms (that are donor driven) achieving desired outcomes.
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Bitwayiki, Constantine. "Exploring Information Technology Return on Investment Reports for Planning, Budgeting, and Implementation." ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/6821.
Full textAbstract:
The failure rate of new government information technology (IT) projects in developing countries is high, with 35% classified as total failures and approximately 50% as partial failures. The population for this study was 10 senior managers of a public sector organization in Uganda selected because of high IT project successes achieved through leveraging IT return on investment (ROI) reports. The purpose of this qualitative single-case study was to explore the strategies Ugandan senior public sector officials used to leverage IT ROI reports during planning, budgeting, and implementation of IT projects to reduce failure rates. The conceptual frameworks were the strategic IT alignment model and framework for success. Qualitative data were collected through face-to-face interviews and review of the organization performance reports. Member checking of interview and document review data were used to strengthen credibility of the findings. The following themes emerged: involve senior managers in IT ROI reporting; use previous IT performance reports during planning, budgeting, and implementation; empower project teams to undertake IT ROI performance assessment; ensure completeness of the IT ROI reports; ensure comprehensive monitoring and evaluation indicators for IT projects; ensure availability of periodic IT ROI reports; and implement a change management program. The findings may contribute to social change by providing key strategies senior public sector officials might leverage during planning, budgeting, and implementation of IT projects to reduce failures, lead to increased citizen access to e-government services, and promote transparent government.
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Hayes, Vernon Russell Jr. "The Effect of the Prudent Person Rule on State-Run Local Government Investment Pools." Diss., Virginia Tech, 1998. http://hdl.handle.net/10919/37330.
Full textAbstract:
The purpose of this dissertation is to be an introductory examination of whether the use of the Prudent Person Rule in place of legal list investment restrictions could have a significant difference upon the return on investment that a state or local government may receive through its cash management practices. The dissertation will examine this issue by studying the effect of the Prudent Person Rule and legal list limitations on state-run local government investment pools in the United States. The specific question to be asked in this study will be: â Is there a difference in the return on investment yield performance of state-run local government investment pools among those operating under the Prudent Person Rule fiduciary standard, those operating under a legal list fiduciary standard, and those operating under a combination legal list/Prudent Person Rule fiduciary standard, for the five-year period beginning with Fiscal Year 1992 and ending with Fiscal Year 1996?â
It appears from this brief examination that there may be a difference in return among state-run pools operating under different fiduciary standards. However, because of various factors that might affect the results, the author believes that this is just a preliminary study, and that further research must be done on this important topic in public cash management.Ph. D.
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Leduka, Moliehi. "Participatory budgeting in the South African local government context : the case of the Mantsopa local municipality, Free State Province." Thesis, Stellenbosch : University of Stellenbosch, 2009. http://hdl.handle.net/10019.1/2835.
Full textAbstract:
Thesis (MPA (School of Public Management and Planning))--University of Stellenbosch, 2009.This study was carried out to assess the extent of citizen participation in local government decision-making, with focus on the local government budgeting processes. A framework of participatory budgeting in Porto Alegre, Brazil is used to assess participation in budgeting in the Mantsopa Local Municipality in the Free State Province with a view to drawing appropriate lessons for South Africa as a whole. The research looks at three important concepts in governance. The first is the issue of good governance. The second is citizen participation and collaboration as cornerstones of good governance. The third is participatory budgeting as an aspect of citizen participation and collaborative decisionmaking. A multiple research approach was employed, which included the use of focus group discussions, and interviews to examine the level of citizen participation in local government decision-making process within the Mantsopa Municipality. Municipal documents and records were used to analyse the existing situation within the municipality. The research found out that the political and administrative elites are still holding on to power that should be in the hands of citizens. Civil society groups are still being neglected in local government decision-making. Citizens are also not being encouraged and mobilised to take part in the budget process. The issue of racial discrimination in engaging citizens in decision-making still exists. Mostly, the white business and farming community felt that they were largely excluded from these processes.
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Wishart, James D. (James Douglas). "Education policy and budget practice in a non-government organization : a case study of the Division of World Outreach of the United Church of Canada." Thesis, McGill University, 1994. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=26360.
Full textAbstract:
The application of the 1984 Education Policy of the Division of World Outreach (DWO) of the United Church of Canada was examined in its "loosely coupled" context that is characterized by a consultative relationship based on trust in overseas partners and confidence in their choices of goals and objectives. Egon Guba's model of policy analysis, its policy-definition driven research process, and its categories of policy-in-intention and policy-in-implementation usefully assisted the appraisal of logical congruence between the goals and objectives stated in the 13 guidelines of the education policy (a policy-in-intention) and those stated in documents from a sample of supported programs (policies-in-implementation). In addition, the DWO's program-based budget practice was assessed for any relevant use of the Planning Programming Budgeting System (PBBS). Finally, a logical congruence between Guba's model and the PBBS model was probed for a possible synthesis.Documents from 1981, 1985, and 1989 from the sample of five programs from five regions in three continents were reviewed. (Abstract shortened by UMI.)
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Al-Kahtani, Mohammed S. A. (Mohammed Saeed A. ). "The Political and Administrative Role of Planning and Budgeting in Saudi Arabia: Adaptation for Rapid Change." Thesis, University of North Texas, 1989. https://digital.library.unt.edu/ark:/67531/metadc331470/.
Full textAbstract:
This study examines the political and administrative role of planning and budgeting in Saudi Arabia. It demonstrates how they have contributed to lessening the political crises of distribution, participation, and penetration that confront developing countries. The study also investigates how these two bureaucratic processes have helped adapt rapid changes in a manner acceptable to the cultural milieu. In addition, the study explores the politics of planning and budgeting and identifies the roles various actors play.
The evolution and institutionalization of planning and budgeting are examined through printed materials and interviews with planners and budgeters in the Ministries of Planning and Finance. In addition, a number of the Ulama, businessmen, former government bureaucrats, officials of key ministries and agencies, and media were interviewed in an attempt to understand how they interact in the politics of planning and budgeting.
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Custer, Samantha J. "Does openness enhance public trust| A cross-country assessment of the relationship between openness of budgeting processes and perceptions of government corruption." Thesis, Georgetown University, 2013. http://pqdtopen.proquest.com/#viewpdf?dispub=1536223.
Full textAbstract:
In the last two decades, openness of public budgeting processes garnered the attention of governments, non-governmental organizations and donors, evidenced by a proliferation of budget transparency and accountability initiatives worldwide (McGee & Gaventa, 2010; De Renzio & Angemi, 2012). Designed to facilitate productive citizen-government interaction around resource allocation, open budgeting initiatives should contribute to strengthening public trust in political institutions (Sayogo & Harrison, 2012; Hakhverdian & Mayne, 2012). Using corruption perceptions as a measure of public trust, this study analyzes the relationship between the openness evident in the budgeting processes of 70 countries and corruption perceptions over a five-year period, 2006-2010. As a traditionally obtuse, closed process, public resource allocation and expenditure is an arena particularly ripe for "wealth-maximizing" civil servants to engage in corruption (Spada, 2009; Rose-Ackerman, 2004). Open budgeting processes that improve citizen awareness of, and provide opportunities for their participation in, government budgeting processes should theoretically improve, not only the incidence of actual corruption, but also citizens' perceptions regarding the level of corruption within their government (Anderson & Tverdova, 2003; Martinez-Moyano et al., 2007). It was hypothesized that citizens in countries with greater transparency, consultation and public monitoring in their budgeting processes perceive lower levels of corruption and higher levels of government anti-corruption effectiveness. OLS and fixed effects regressions found suggestive evidence to support the contention that consultation and openness were positively associated with perceived anti-corruption effectiveness. In contrast, once confounding factors were controlled for, there was no clear evidence to support the contention that openness, either as a composite or its three sub-components, was negatively correlated with perceived government corruption. Furthermore, the results imply that the cumulative effect of the components of transparency, consultation and monitoring may have a stronger impact on perceptions of anti-corruption effectiveness and government corruption than they do as stand-alone activities.
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Goulart, Jefferson Oliveira. "Poder local e novas experiências democráticas." Universidade de São Paulo, 2002. http://www.teses.usp.br/teses/disponiveis/8/8131/tde-16112002-192449/.
Full textAbstract:
A superação do regime autoritário no Brasil implicou novas formas de democratização da política e de suas instituições, ao mesmo tempo em que a dinâmica federativa foi modificada mediante o fortalecimento institucional e tributário dos municípios. O Orçamento Participativo e a gestão descentralizada de políticas públicas de saúde constituem experiências das mais significativas deste novo cenário caracterizado pela assunção de novas responsabilidades pelos níveis subnacionais de governo. A abordagem comparada destes experimentos, protagonizados por diferentes coalizões partidárias, permite um exame de suas potencialidades e limites à luz de uma concepção procedimental da democracia e do caráter complementar da participação. Em contraponto à primazia da representação, a análise problematiza o alcance das ações da nova sociedade civil da perspectiva de democratização dos processos decisórios no âmbito do Poder Local.The ending of authoritarian regime in Brazil resulted in new forms of democratization of the politics and its institutions, at the same time that the federative dynamics was changing through the institutional and tributary strength at the municipal districts. The Participatory Budgeting and the decentralized public administration of the public health politics are the most important experiences of this new way characterized by the assumption of the new responsibilities by the local governments. The comparative approach of these experiences, conducted from different party coalitions, allows a test of their powers and limits from a conception of the democracy as a procedure and the complementary character of the participation. In contrast to priority representation, the analysis discusses the range of the new civil society actions from the perspective of the democratization's process in the scope of the Local Government.
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O'Hagan, Angela. "'A wheel within a wheel' : adoption and implementation of gender budgeting in the sub-state governments of Scotland, Euskadi, and Andalucia (2000-2009)." Thesis, Glasgow Caledonian University, 2013. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.636815.
Full textAbstract:
As the principal expression of political priorities, the budget is the most important tool of government. A central proposition of gender budgeting is that budgets are also products of established gender norms within government processes and practices. These result in gender-blind policy and resource decisions that contribute to the persistent social and economic disadvantage that women experience. Gender budgeting aims to re-orientate the policy process by integrating gender analysis in budgetary procedures. In a two stage process gender budget analysis examines how resources are allocated, and aims to redistribute resources to advance gender equality objectives through a gender-aware budget. This thesis argues that certain structural and contextual factors, or favourable conditions, impede or advance the advocacy and agenda setting, formal adoption, and implementation of gender budgeting as a mechanism for feminist policy change. These conditions are formed by combinations of inside and outside actors challenging the gendered nature of formal political institutions, the accessibility of the political system, and the extent to which there is a positive climate for gender equality. The reconfiguration of political structures creates opportunities for feminist policy change, potentially contributing to the adoption of gender budgeting. Ongoing political change in the review period of 2000-2009 characterised the recently established sub-state governments of Scotland, Euskadi and Andalucfa, making them appropriate sites for investigation. Drawing on feminist institutionalism, public policy literature and experiences of gender budgeting elsewhere, the thesis develops a Framework of Favourable Conditions for the Adoption and Implementation of Gender Budgeting. The Framework assesses the adoption and implementation of gender budgeting in the three case study sites. The application of the Framework provides the first comparative analysis of these sites, and offers important insights into the conditions for adopting and implementing gender budgeting in sub-state government, thereby informing future practice and advocacy.
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Di, Francesco Michael Francis, and not available. "Program Evaluation and Policy Management in Australian Central Agencies." The Australian National University. Public Policy Program, 1997. http://thesis.anu.edu.au./public/adt-ANU20010726.162328.
Full textAbstract:
Of the many components of reform to Australian government administration in the
1980s, the introduction of systematic program evaluation is perhaps one of the least
examined. This thesis seeks to assess the Federal Labor Government's evaluation
strategy as an instrument for enhancing what are here termed the policy management
capacities of central agencies. It proceeds in two steps. First, the thesis traces in detail
the development of program evaluation policy in Australian federal government from
the effectiveness reviews of the Coombs Report of 1976 to the current evaluation
strategy, and argues that, despite competing purposes for it, evaluation was intended
primarily to serve decision making in central government. This policy aim was
cemented by the economic crisis of the mid 1980s and framed around budgetary issues
by its steward, the Department of Finance. Second, in order to assess the impact of the
evaluation strategy, the thesis develops a framework for analysing program evaluation
as one instrument for strengthening the core policy management functions of central
agencies. In this context, policy management is essentially a coordination task. The
contribution of evaluation to two aspects of policy management-resource
coordination, and policy development and coordination-is examined. The findings
confirm that attempts to formalise evaluation processes have had a variable impact-
central budgetary processes remain dependent on relatively informal assessment
procedures, although recent attempts to enhance policy coordination through the
evaluation of policy advising processes have proved potentially to be more influential.
In conclusion, the thesis argues that the evaluation strategy represented a credible
attempt to better inform policy making in central government, but suffered for want of
clear policy design and firm execution that resulted in only a marginal impact on these
processes.
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Sigge, Erik. "Architecture's Red Tape : Government Building Construction in Sweden, 1963-1973. The example of the National Board of Public Building, KBS (Kungliga Byggnadsstyrelsen)." Doctoral thesis, KTH, Arkitekturens historia och teori, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-212976.
Full textAbstract:
Architecture’s Red Tape is a critical study of the relation between public architecture and public administration in the 1960s and 1970s. The thesis focuses on the work of the Swedish National Board of Public Building, KBS, which was a government agency in charge of providing premises for the Swedish state at that time. KBS expanded its construction of new buildings during the 1960s and did extensive research and development work to find new rational and efficient working methods and building systems. The development of KBS culminated in the implementation of an official architectural philosophy in 1968, called the “structure philosophy.” The architectural ideas were drafted parallel to new administrative systems that were in turn based on rational choice theories. The thesis studies the developments of KBS’ architecture, both as processes of building production (architecture practice) and as the built result of these processes (buildings), through the analysis of four different instruments. These instruments – Program Budgeting, KBS’ Structure Philosophy, Incentive Contract, and System Building – were important means in KBS’ efforts to rationalize building production and make operations more efficient. KBS highlighted new features in the practices of architecture – emphasizing process, the user, functionality, performance, evaluations, results, etc. – that could be reviewed as a redefinition of the architectural project. This review is explicit on two different levels: firstly, as a redefinition of the architectural object most clearly found in KBS’ publicly announced shift from building construction to “premises production.” Secondly, there is a redefinition of architectural practice that relocates the interest of design, making it more about programming with a heightened interest in the processes of defining the scope and problems of design.QC 20170825
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Mangwanya, Maonei Gladys. "An assessment of the budgeting system in the Eastern Cape Department of Health to ensure effective and efficient health care service delivery." Thesis, University of Fort Hare, 2016. http://hdl.handle.net/10353/2061.
Full textAbstract:
The National Department of Health is the executive department of the South African government which is assigned to the national health issues of the country. This research was however aimed specifically on the budgeting process within the Eastern Cape Provincial Department of Health. This was provisioned by assessing the significance of the budgeting system and its correlation to efficient and effective healthcare service delivery. The aim of the research was to highlight on how policies have an effect on the budgeting system at the provincial level, considering the provincial health department is responsible for the provision of publicly funded health services. This research assessed the budgeting system in the Eastern Cape Department of Health in an attempt to propagate effective and efficient health service delivery for the general citizenry. This was a qualitative study design which harnessed the merits of secondary data as the main code of the research design which enabled the comprehension of the budgeting system in the Eastern Cape Department of Health. Data was analysed using thematic analysis to examine the distinctive themes and sub-themes identified from within the reviewed literature. The Eastern Cape Province is succumbing to insufficient funding at provincial level and this has a clear-cut reflection on the administration of services within respective departments, particularly the Health Department. This is despite the fact that the Public Finance Management Act, 1999 promotes the objectives of good financial management aimed at maximizing service delivery through the effective use of the limited resources. Resultantly it was fundamental to comprehend on the issues underpinning the scope of budget reporting as well as budget accountability and the effect it has on service delivery in the Eastern Cape Department of Health. Recommendations were thus given based on the discussed and derived themes to ensure that there is an appropriate budgeting system to ensure efficient and effective provision of health care services in the Eastern Cape Department of Health.
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Gallert, Barbara. "California State Government attempts managing for results: A critical assessment of recent developments." CSUSB ScholarWorks, 1999. https://scholarworks.lib.csusb.edu/etd-project/1794.
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Guo, Hai. "Setting Discretionary Fiscal Policy within the Limits of Budgetary Institutions: Evidence from American State Governments." Atlanta, Ga. : Georgia Institute of Technology, 2008. http://hdl.handle.net/1853/24738.
Full textAbstract:
Thesis (Ph.D.)--Public Policy, Georgia Institute of Technology, 2008.Committee Chair: Willoughby, Katherine; Committee Member: Eger, Robert; Committee Member: Kingsley, Gordon; Committee Member: Sjoquist, David; Committee Member: Wallace, Sally.
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Rocha, Marcus Vinícius Rossi da. "Estado, governança e capacidades estatais : proposta de análise a partir dos planos plurianuais." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2015. http://hdl.handle.net/10183/156364.
Full textAbstract:
O objetivo deste trabalho é discutir a evolução das estruturas de governança propostas pelos seis Planos Plurianuais aprovados no período entre 1991 e 2015. Trata-se de um estudo de caso que utiliza a metodologia qualitativa de análise de conteúdo e revisão bibliográfica para analisar os Planos Plurianuais, instrumentos privilegiados de planejamento governamental de médio prazo a partir da Constituição de 1988. Destacam-se três pontos: a) o papel das estruturas de governança em cada Plano; b) as estruturas de planejamento para implementação do PPA e c) as ideias e fundamentos teóricos que balizam o debate. Como resultado, sustenta-se que os PPA evoluíram de forma incremental, tornando-se mais detalhados e prevendo estruturas de coordenação mais complexas, com a finalidade de aumentar o alcance do Estado e a oferta de serviços aos cidadãos. Paradoxalmente, essa ambição é acompanhada pela proposta de transferência de prerrogativas para outros entes federativos e para a iniciativa privada, esvaziando as capacidades governo central.This work aims to discuss the evolution of the development governance structures proposed by the six multi-annual plans whose validity cover the period between 1991 and 2015. It utilizes qualitative methodologies like content analysis and bibliographic review to analyse the multi-annual plans, privileged instruments of medium-term government planning from the Constitution of 19988. It highlights three points: a) the role of governance structures in each plan; b) the planning structures for the multi-annual plan's implementation and c) the ideas and theoretical foundations that guide the debate. As a result, it supports that the PPA evolved incrementally, becoming more detailed and predicting more complex coordination structures aiming to strengthen the State capacity to provide public goods. It is paradoxical that this ambition is hold together with transfer of execution to states, municipalities and private firms, empting the capacities of the central government.
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Azevedo, Ricardo Rocha de. "Imprecisão na estimação orçamentária dos municípios brasileiros." Universidade de São Paulo, 2014. http://www.teses.usp.br/teses/disponiveis/96/96133/tde-17032014-110156/.
Full textAbstract:
A pesquisa analisou o grau de imprecisão orçamentária dos municípios brasileiros, e sugeriu fatores que estariam associados à imprecisão. A importância da análise da precisão do orçamento é reconhecida por organismos internacionais como o Banco Mundial e OCDE, que têm desenvolvido mecanismos de acompanhamento da qualidade do orçamento público. O orçamento público é o instrumento de estimação e alocação de recursos em ações que foram priorizadas pelos agentes da administração pública para concretizar sua plataforma de governo proposta na campanha. Assim, o orçamento sinaliza aos cidadãos as políticas públicas propostas na campanha, assim como as ações específicas que que serão futuramente executadas. Além disso, o orçamento fornece importantes informações sobre o nível de endividamento e a proporção de investimentos do município. A imprecisão na estimação de receitas e despesas no orçamento distorce a alocação planejada colocando em risco a execução do plano, e também reduz a capacidade do próprio governo em planejar as suas ações. A falta de incentivos para buscar a precisão, dada a baixa cobrança pelos órgãos de controle externo e pelos mecanismos de controle social, pode levar a erros e à baixa atenção ao processo orçamentário nos municípios. A literatura anterior têm concentrado esforços em estudar a transparência, a participação popular e técnicas de previsão das receitas, mas pouco tem tratado o processo de alocação de recursos. Os resultados da pesquisa mostram que (i) o controle legislativo tem alguma associação com a diminuição da imprecisão do orçamento em municípios nos quais o Prefeito não tem a maioria da Câmara; (ii) o controle externo não possui relação com a imprecisão.The research examined the degree of budget inaccuracy of Brazilian municipalities, and suggested factors associated to vagueness. The importance of analyzing the budget accuracy is recognized by international bodies such as the World Bank and OECD, who have developed mechanisms to monitor the quality of the public budget. The public budget is the instrument of estimation and resource allocation in stocks that have been prioritized by the agents of public administration to implement their platform of government proposed in the campaign. Thus, the budget signals to citizens the public policies proposed in the campaign, as well as the specific actions that will be implemented in the future. In addition, the budget provides important information about the level of debt and the proportion of investments of the municipality. The imprecision in estimating revenues and expenses in the budget distorts the allocation planned endangering the implementation of the plan, and also reduces the government\'s ability to plan their own actions. The lack of incentives to seek accuracy, given the low charge by external control bodies and the mechanisms of social control, can lead to errors and low attention to the budgetary process in the municipalities. The previous literature has focused efforts on studying transparency, popular participation and revenue forecasting techniques, but little has handled the process of resource allocation. The survey results show that (i) the legislative control has some association with the decrease in the budget inaccuracy in municipalities where the mayor does not have the majority of the Board; (ii) external control has no relationship with the inaccuracy.
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KUO, FONG-SHING, and 郭芳杏. "A Study on Government Culture Budgeting Model of Taiwan." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/p4saat.
Full textAbstract:
碩士東海大學
會計學系
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The distribution of cultural funds in recent years in Taiwan, the ratio of cultural ex-penditure to the total annual output of the central government is still quite limited. At pre-sent, the Ministry of Culture is only the “cultural sub-category” competent authority for public construction plan. It must be handled in accordance with the “Government Public Construction Plan Pre-operation Implementation Points”. Therefore, the total amount of cultural construction plan submitted must be limited. The ratio of “recurrent expenditure” and “capital expenditure” is 3:7. After examining the current cultural budgeting structure, there are indeed some problems, which lead individuals to explore whether there is any incentive to adjust the structure of Taiwan cultural budget. After analyzing the budget structure of the Central Cultural Organization from 102 to 106, the “Public Construction Plan” accounted for an average of 43.76% of the annual budget, and the "Technology De-velopment Plan" only accounted for 1.94%, because the ratios of the two are quite differ-ent. The Central Cultural Organs strives to construct public buildings or design renovations to build or renovate the premises. A basic operating fee of 30% may be included during the planning period. However, after the completion of the planning period, the basic operating costs of the premises are required to be paid by the institutions. Under the policy of ad-justing the basic demand quota, and in the face of the policy of reducing the basic demand by 10% year by year, explore how the relevant cultural institutions should respond to this dilemma; in addition, after reviewing the central cultural institutions’ 98 annual budget, including The 13 major cultural construction projects in the special budget explored the problems caused by this budget conversion. Finally, it discusses the impact of the change schedule and funding of the cultural policy due to insufficient budgeting, or the impact of the planned interruption and the response. There are four conclusions and recommendations: (1) The Central Cultural Organiza-tion should strengthen the funding for the development of science and technology projects and review the feasibility of the Public Construction Plan to address the problem of "heavy public construction and light technology development" in the budget structure. Promote the Basic Law of Culture to change the structure of cultural budgets and raise cultural funds; (2) Targeting the construction or renovation of public buildings for public construction, and the source of basic operating expenses after the completion of the project, it is recom-mended to move toward administrative corporation or set up operation fund. The fund be-lieves that it should avoid the overestimation of the financial self-reimbursement rate of the traditional art development fund. The fund operation relies heavily on the low subsidy and self-raised ability; (3) the conversion of budget types easily leads to the application of dif-ferent budgets and different regulations. It is recommended that the relevant supporting measures should be carefully evaluated and prepared to avoid the need to exclude the pub-lic debt law from the special budget to maintain the national budget; (4) cultural policies should be avoided due to the limited budget quota. Reduce, affect the original size and ex-pected benefits of the plan.
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De, Jager Gabriel. "Capital budgeting techniques employed by state owned enterprises in Africa." Thesis, 2017. https://hdl.handle.net/10539/24006.
Full textAbstract:
Thesis (M.M. (Finance & Investment)--University of the Witwatersrand, Faculty of Commerce, Law and Management, Wits Business School, 2017.This study researches the capital budgeting techniques employed by decisionmakers in state-owned enterprises (SOEs) in Africa. A literature review revealed that limited previous research was performed on the specific topic, although capital budgeting techniques of private companies were extensively researched. Based on these shortcomings, a knowledge gap was identified. The research performed will seek to address this gap to some extent, by collecting and discussing primary data from African SOEs. The results revealed that a substantial number of African SOEs make use of DCF techniques such as NPV (44 percent) and IRR (33 percent) in investment evaluation. Project implementation was highlighted as being the most important (67 percent) and also the most complex (56 percent) step in the capital budgeting process of African SOEs. The majority of respondents (89 percent) indicated that they do consider the assessment of risk in capital project budgeting and that scenario analyses is preferred by 78 percent of respondents. Qualitative (non-financial) factors are always a consideration in the capital budgeting process of African SOEs with environmental factors and service delivery being rated the highest. It was observed that employment creation was almost never a consideration in 44 percent of responses. The most important take-away from the study is that decision makers in African SOEs do make use of sophisticated capital budgeting techniques. It is however of concern that non-DCF techniques are used, especially in smaller organisations. For future research, it is recommended that a larger sample number of African SOEs are included. Also consider including the state-owned institutions that provide funding for capital investment in Africa.
GR2018
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Lin, Yuehchin, and 林月琴. "An Application of Technology Acceptance Model to Government Budgeting and Accounting System." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/70114195026929062005.
Full textAbstract:
碩士國立屏東教育大學
教育行政研究所
101
With the rapid development of information technology (IT), governments made a large investment in IT implements to encourage business automation and administrative effectiveness. Technology Acceptance Model 3 developed by Venkatesh & Bala in 2008 is more powerful in explaining and forecasting the behavior of technology acceptance. The purpose of this study is to investigate the application of Technology Acceptance Model 3 to Government Budgeting and Accounting System and to examine the related constructs on social influence, cognitive instrument, anchoring and adjustment, and technology acceptance model. This study uses questionnaire survey method to collect deta and selects 322 judiciary accounting staff as respondents. The statistical analysis methods include descriptive statistic analysis, t-test, confirmatory factor analysis, and structural equation model. Data is analyed by using SPSS and AMOS softwares. The results are as follows, the subjective norm has a positive effect on behavioral intention; both job relevance and result demonstrability have positive effects on perceived usefulness; computer self-efficacy, perception of external control and computer enjoyment have positive effects on perceived ease of use; perceived ease of use has a positive effect on perceived usefulness; both perceived usefulness and perceived ease of use have positive effects on behavioral intention; behavioral intention has a positive effect on use. Finally, this study provides suggestions about the acceptance of information system in order to maximize effective utilization of the system.
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Chiang, Chiao-mei, and 蔣喬玫. "Policy Feasibility Analysis of Citizen Participatory Budgeting In New Taipei City Government." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/64663294840944805944.
Full textAbstract:
碩士淡江大學
公共行政學系公共政策碩士在職專班
101
Accompanying with the upsurge of the democratic consciousness and the rise of the deliberative democracy, the citizen participation in the discussion of the public policy issues has become an esteemed way of promoting the modernized democracy. The budgeting process is one of the procedures of policy-making and re-allocation of the resources. This country’s current budgeting system, on the representative basis, has produced the phenomena of the asymmetry of financial information and the sense of alienations. The lack of citizen’s participation in the discussion of budgeting process has led to the government’s policy-making failure of meeting the genuine expectation of the people and the display of supervising functions of the people. Participatory budgeting has originated in Brazil. Under this system, the public could participate in the budgeting process and decide the allocations of parts or all of the resources. With the practice of Brazilian participatory budgeting as the model, the said participatory budgeting has spread from South America to North America, Africa, Europe and Asia, with an estimated cities of more than 1,500 globally have put it in practice. With respect to the lack of the relevant public discussion process of participatory budgeting in Taiwan, this research has been mainly aimed, by ways of the analysis of the literature and in-depth interviews, to evaluate, on the political, administrative and legal aspects, the possibilities of New Taipei City Government’s introduction of the public participatory budgeting process. The research has four findings: Firstly, the concepts of participatory budgeting and deliberative democracy have been originated from the participatory democracy, with good governance as the common goal, with openness, equality, broad mindedness, rational discussions to reach the consensus, with the purposes of augmenting the legitimacy of policy-making and the upgrading of the smartness of citizens. Secondly, the New Taipei City Government should be equipped with the following requirements to promote the participatory budgeting: the wishes of the Mayor, the authorization of the City Counsel, the essence of the regional autonomy, the involvement with the social organizations, the established rules, the civil consciousness, the bring-up of budgeting capabilities of citizens and officials, the disseminations of information, the technical improvements, and the publicizing of the budgeting information. Thirdly, before implementation, it requires to take the necessary analysis of cost-effectiveness, to see what the overseas’ sample cases can be modeled or modified to meet with the local circumstances, and to integrate the existing resources and then to gradually promote it. Fourthly Taiwan, in the last ten years, has had the deliberative democracy experience; therefore the research recommends, before implementing the public participatory budgeting, the authorities concerned shall take the predicaments as a good lesson when promoting the public participation and deliberative democracy. After considering the above-mentioned requirements, this research would like to recommend to promote the participatory budgeting step by step: short-term and long-term stages. In the first stage, the research recommends to associate the concerned civil organizations to promote it as a pilot project with limited budget. For the long-term basis, it calls for to formulate the operational norms, to perfect the system-designs (such as the supervise mechanism and the responsible organizations). It then would be better to gradually enlarge the scope of public involvement and the budget when the time is ripe.
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Tasi, Su-Chung, and 蔡淑瓊. "THe Study on Problem of Local Government Financial ＆ Budgeting—The Case Analysis in Taichung." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/76282861604822394631.
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"Performance Management System Reform : Results-Based Budgeting in the Government of Alberta (2012-2014)." Thesis, 2014. http://hdl.handle.net/10388/ETD-2014-09-1697.
Full textAbstract:
This thesis examines the concept of performance management in the context of program evaluation and the management of public administration systems. The thesis begins by outlining and examining the common theoretical underpinnings of performance management. Once the
theory is developed, the thesis reviews and identifies the key findings of the empirical literature
that attempts to identify and explain the variables that impact the implementation of performance
management systems. Following this the contemporary case of Results-Based Budgeting (RBB) in the government of Alberta is examined and contrasted with the theory. The examination of RBB in Alberta reveals that the theoretical literature is useful for classifying performance management systems in practice, but that the possible outcomes of performance management reform extend beyond the typical purported benefits of efficiency, effectiveness, and
accountability associated with the rational actor model of performance management. In Alberta, some of the outcomes of RBB include horizontal integration, strategic policy alignment, and cultural change. Alberta’s experience with RBB also supports the constructivist model of performance management, which suggests that these systems contribute to public sector organizations by structuring policy analysis and dialogue, enhancing strategic planning, and
other benefits.
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Tseng, Li-Ting, and 曾莉婷. "A Study on Proposal Implementation of Participatory Budgeting in Local Government：A Perspective of Bureaucratic Responsiveness." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/5929x5.
Full textAbstract:
碩士國立中央大學
法律與政府研究所
106
Participatory budgeting is a form of citizen participation that has been strongly promoted in recent years. With the help of participatory budgeting, direct democracy can be specifically acted upon, encouraging citizens to participate directly, and empowering people by giving people the power to make decisions about the decision-making process. Concerns about public affairs, and strengthen the relationship between the government and the people, as well as more efficient budgeting and implementation. In the process of promoting participatory budgeting, it is necessary to have public servants who understand the way of the administrative agencies operate, so that the people can make their own proposals. Therefore, the administrative organization and public servants are seen as an important part of the process of promoting participatory budgeting. This study explores how the civil service system with substantive discretion in the current administration can adjust existing structures and procedures, increase public servants' ability and willingness to promote citizen participation in decisions, and be willing to promote participatory budgets with a direct democratic spirit. Whether the administrative attitudes contributes to or limits the promotion of participatory budgeting. This study is based on the participatory budgeting promoted by the various bureaus in Taoyuan City Government, and studies the behavior of bureaucratic organizations in response to citizens, and is responsible for the three aspects of the planning of the political officials and the actual promoted street-level bureaucracy and the project participants. Through the analysis, five findings are as follows: 1.The attitude of local leaders are the main reason for promoting participatory budgeting. 2.Public servants obey the superiors to assign the participatory budget. 3.The perception and perception of public servants on participatory budgets will affect the promotion of participatory budgeting. 4.Public servants have a positive and negative response to the promotion of participatory budgeting. 5.Participants in the proposal believe that the enthusiasm of the executive and civil servants is an important factor in promoting the success of the participatory budget. Finally, based on the results of the study, the study provides recommendations for political officials, street-level bureaucracy, and project participants for reference in the follow-up participatory budget.
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Omar, A., Vishanth J. P. Weerakkody, and Uthayasankar Sivarajah. "Developing Criteria for Evaluating a Multi-channel Digitally Enabled Participatory Budgeting Platform." 2017. http://hdl.handle.net/10454/14249.
Full textAbstract:
No"Enabling Multichannel Participation through ICT Adaptations for Participatory Budgeting ICT-enabled platform” (EMPATIA) is a multi-channel participatory budgeting (PB) platform that represents a significant social innovation process of democratic deliberation and decision-making, involving citizens within complex public-institution structures. EMPATIA was targeted to deliver socio-economic and political benefits, such as enhancing citizen-government engagement, increasing public value through PB process, promoting ‘inclusiveness’ among the marginalized groups of citizens, and impeding political discontent that underpins distrust and skepticism towards the government. The attainment of these benefits will be driven by the EMPATIA's performance. Hence, a performance measurement tools is needed to enable assessment of EMPATIA, empirically. With an aim to propose an integrated performance evaluation metrics, this study presents a set of assessment criteria for multi-channel digitally enabled PB service platforms – especially EMPATIA. Findings from a qualitative, multi-strategies research approach suggest that the metrics should include five key technical and non-technical performance indicators, to be used as basis for the development of future evaluation instruments. Of major signposts, the metrics would inform key performance aspects to be considered during the PB platform development, and evaluated to indicate the PB platform performance.
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Park, Chang-Soo Chackerian Richard. "Explaining state government administrative reform focusing on performance-based budgeting and state executive branch reorganization /." 2003. http://etd.lib.fsu.edu/theses/available/etd-11142003-055017/.
Full textAbstract:
Thesis (Ph. D.)--Florida State University, 2003.Advisor: Dr. Ricahrd Chackerian, Florida State University, College of Social Sciences, School of Public Administration and Policy. Title and description from dissertation home page (viewed Feb. 26, 2004). Includes bibliographical references.
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Lin, Yi-Liang, and 林益樑. "A Study on the Empowerment of Participatory Budgeting by Local Government Administrative Agencies：A Case of the Department of Youth Affairs, Taoyuan City Government." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/63z36v.
Full textAbstract:
碩士國立中央大學
法律與政府研究所
106
From the year 2014, with the rise of Taiwan's civic awareness and the failure of representative politics, many mayoral candidates raised the political opinion named "participatory budgeting". Participatory budgeting is one of the forms of "deliberative democracy" and also represents the challenge of direct democracy to the current representative political system and even to local governance. But above all, both the government and the citizens involved in the deliberate process need to understand this new concept and policy approach through empowerment. In this study, the "Department of Youth Affairs, Taoyuan City Government" as the research object, through the literature analysis, in-depth interviews, participate in the observation, to explore the purpose and effect of local government administrative agencies to promote participatory budget training courses. This study is also complemented by a participant questionnaire that analyzes the competencies or accomplishments required by participative budget participants. Through the comparison of empirical data and literature, the findings and suggestions of this study are as follows: 1.Both the theory and the empirical data in this study show "rational" and "understanding" is the relative important and necessary ability of the participants of the participatory budget. 2.The attitude of the executive heads of local governments is the key to promoting participatory budgeting and empowerment. The basic game rules must first be established so that civil servants and citizens can follow the rules. 3.Administrative agencies should learn and try boldly, and develop local issues through partnerships with local schools or societies. 4.Improve the empowerment system and establish a reviewer database as a seed to promote participatory budgeting. 5.Taoyuan is a young and diverse city that hopes to break through the research restrictions through more research in the future in order to improve the participatory budgeting system in Taoyuan.
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Kihm, Hadyn Lindsey. "Participatory budgeting in Córdoba : a policy approach to strengthening democracy in Latin America." Thesis, 2010. http://hdl.handle.net/2152/ETD-UT-2010-05-1124.
Full textAbstract:
Participatory budgeting (PB) is a governing mechanism whereby citizens decide how to allocate part of a local budget. It promises greater accountability, efficiency, and citizen participation in the budgetary process with minimal cost and effort. The process is in place in hundreds of cities in Latin America, but what is unclear in the scholarship is what factors and pre-conditions determine its success. This case study of Córdoba, Argentina is useful for analyzing whether a consideration of pre-conditions is useful in predicting success.
This study isolates the primary influential factors to determine why only 10% of projects have been completed and participation rates are declining by: examining the structure, funding, history, and political and social context of participatory budgeting; comparing Córdoba to other similar countries that have adopted participatory budgeting; conducting key informant interviews; and participating in PB workshops.
Of the pre-conditions identified in the study, waning political will and political distractions most influenced the evolution of PB in Córdoba. Despite these setbacks, key individuals both inside the government, such as Director of Participatory Budgeting Jorge Guevara, and outside, such as the members of the Grupo Promotor de Participación Ciudadana (GPPC), operated as a web to generate social capital where institutional knowledge and political will were lacking. The presence of such a web suggests that given the opportunity, PB in Córdoba may yet improve and thrive.
I conclude by recommending a strategic planning methodology as a means for cities to independently evaluate their participatory budgeting performance.text
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ZHOU, JIA-XIAN, and 周家賢. "INVESTIGATION OF THE FUNCTIONS OF AIR FORCE ACCOUNTING PERSONNEL IN THE GOVERNMENT BUDGETING, AUDITING AND STATISTICS SYSTEM." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/7zyp5n.
Full textAbstract:
碩士銘傳大學
公共事務學系碩士在職專班
94
The operational efficiency of the armed forces has been the focus of the executive and legislative branches of government and scholars for the following three reasons: (1) The budget for the national defense department is a fifth of the total government budget; (2) The cumbersome administrative structure and enormous manpower of the armed forces and its complex and complicated management system and operations are beyond comparison with general organizations; and (3) How to develop effective defensive power to ensure the life and property of citizens in face of the powerful military threats of Communist China has been a focus of the public. Therefore, national defense is exceptionally important, and citizens are very much concerned about the management efficiency of the armed forces. Moreover, as some of the national defense budget is highly classified, this thus makes the financial resource management of the armed forces more mysterious. By studying the following issues, this paper investigated the roles and functions of accounting personnel of the armed forces in order to allow the participation and to arouse the attention of the government budgeting, auditing and statistics system. These issues included investigation, from the viewpoint of accounting personnel, of the internal control, internal audit and internal review systems in terms of three constructs: degree of identification, difficulty and effectiveness. Results of the investigation on the identification of internal control of air force accounting personnel in terms of variables including gender, age, seniority and education indicated that all personnel have a high identification with the internal control system, particularly with the effectiveness in enhancing the performance of policies allowing units within the organization to establish individual internal controls over finance. This suggests that the expectation of personnel within the organization is to establish an effective financial control process to allow the smooth operations of the organization. It is especially true for accounting officers because based on their personal experiences, they understand that the operation and implementation of internal control allows an organization to accumulate and pass on excellent practices and knowledge by means of knowledge management after the establishing a system. It is the knowledge base for administrational efficiency enhancement and the sustainable operation of a system. Therefore, to establish and implement internal control is the prime target of the armed forces. Current legislators mistakenly think that internal control is only the duty of accounting personnel, and other units can leave it alone or give all the work to accounting personnel. In fact, such a kind of cognitive model should be avoided. Therefore, the specifying of agencies and units of internal control should be measured carefully.
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Chi, Zhong-xian, and 紀忠憲. "INVESTIGATION OF THE FUNCTIONS OF AIR FORCE ACCOUNTING PERSONNEL IN THE GOVERNMENT BUDGETING AUDITING AND STATISTICS SYSTEM." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/98770353311472810981.
Full textAbstract:
碩士義守大學
資訊管理學系碩士班
97
Within the national defense system, the priority is to win the space control. The model to evaluate the air power to win the war by controlling the space has not been developed yet. Because of the importance of national defense and security, the increasing attention has been paid to the effectiveness of the organizational management in the national defense system. The budgets of aerospace & defense are confidential to people, therefore it is difficult to collect the data of resource management relevant to national defense. The focus of this study was to collect the perceptions of accounting staff about their roles in order to raise authority’s concerns over audit issues. The perspectives about internal audit, control, and review to find their views regarding to the extent to which they have agreement, difficulty, and effectiveness. The findings of this survey study indicated when taking into account variables gender, age, year of service and educational background that air force accounting staff have higher agreement to control. Specially, the item “Regulations of using budgets based on own departments can promote effectiveness” was statistically significant. The results showed that accounting staff expected to have an effective procedure in setting finance and budget to enhance the organizational management. From the working experience of accounting directors, they agreed that the explicit procedures of internal control in an organization can not only extend workers’ experience and knowledge, but also effectively promote administrative efficiency.
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LI, TZU-HSUAN, and 李慈瑄. "The Study of Partnership between Taipei City Government and Surrounding Educational Institutions on Planning and Implementing Participatory Budgeting." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/q35k5n.
Full textAbstract:
碩士世新大學
行政管理學系
106
Participatory budgeting (PB) has been emerged as a means of governmental reform during the 2014 local election. Several local governments, including Taipei City, began to implement PB after the election. As a participant of helping Taipei City government to implement PB, the researcher observed that, unlike many other local governments which offer contracts to private service providers, Taipei City government designs and implements PB with its internal staffs, and establishes the public-private partnership with surrounding universities and community colleges to aid the effort of implementing PB. Therefore, this study aims at depicting the relationship between the city government and many educational institutions helping with the effort, and outlining the factors contributing to the success of the partnership. In addition to the secondary data analysis and participant observation, this study utilizes in-depth interviews as a research method to understand the interrelationships between city officials and representatives from helping educational institutions, the roles played by the city government and helping educational institutions, the problems or challenges of the partnership, and the ways to better sustain the partnership. Interviewees were invited from 4 helping educational institutions and 5 local district offices to provide insights. The study found that there are several advantages to implement participatory budgeting through the partnership between the city government and surrounding universities and community colleges. With the support from helping educational institutions, local district office can tailor the design of PB meetings and agendas to better meet local needs, and accordingly, diversify how PB should be implemented. The helping educational institutions can better understand the government bureaucracy, and gain valuable experience on facilitating citizen participation during their participation of implementing PB. This study suggests that the government should be more active in maintaining the partnership with the helping educational institutions and keeping channels of communication open. It is hoped that all parties of the partnership can learn and grow together, as well as making PB in Taipei better meet the expectation of “participation.”
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Maseko, Maxwel Makhangala. "Gender responsive budgeting in a large metropolitan area in South Africa." Diss., 2016. http://hdl.handle.net/10500/22455.
Full textAbstract:
South Africa started the Women’s Budget Initiative in 1995 as part of its
commitment to meeting its gender equality objectives and gender
mainstreaming. However, in later years, research has found that government
Gender Responsive Budgeting or GRB initiatives in South Africa are either
dormant or dead. There is a range of reasons for this and some of them are
not directly related to gender budgets or even gender. Research has shown
that perhaps the greatest weakness is the lack of advocacy.
From the review of existing literature, it is clear that there is a need for strong
alliances between key stakeholders, which are Parliament, non-governmental
organisations, academics, United Nations and the media to sustain the
momentum of the gender budget process. Capacity building and training are
also important for budget officers, civil society, national and local
parliamentarians, given the low level of skilled financial personnel in
municipalities. The availability of adequate sex-disaggregated data is an
important success factor for municipalities so that they can deliver services
equitably to their communities.
This research is exploratory in nature and focuses on assessing GRB in one
of South Africa’s largest urban municipalities. It also reviewed the 2012/13
Integrated Development Plan through a focus on health, housing
infrastructure, safety and security and education. These are some of the wellknown
variables to ease the plight of the poor and are good quality of life
indicators for men, women, boys and girls.
The research method that has been used in this research is both qualitative
and quantitative. This study has found that there is no clear co-coordinated
plan for the implementation of GRB in this metropolitan municipality. The lack
of resources is also seen as the main challenge to GRB in this metropolitan
municipality.Public Administration
M.P.A.
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Chen, Shu Ying, and 陳淑櫻. "The Influence of Budgeting Control System on Government Accountants' Short-term Orientation: The Effect of Role Stress and Asymmetric Information." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/42186474337521807657.
Full textAbstract:
碩士國立彰化師範大學
會計學系
98
The main purpose of this study is to investigate the relationship between budgetary emphasis, government accountants' role stress and short-term orientation. However, government accountants' task must also satisfy the needs of different departments in the government, making these government accountants facing asymmetric information from various departments due to the professional work of government accountants' task. Thus, the research is to investigate whether government accountants demonstrate negative behavior (focusing on short-term goals only) under asymmetric information and role stress, as well as budgetary emphasis of the government. A questionnaire survey on budgetary emphasis, government accountants' role stress and short-term orientation were employed, including the following variables: budgetary emphasis, government accountants' role stress, role conflict, role ambiguity and short-term orientation, asymmetric information. The research method is to distribute questionnaires to 265 subjects, one for each, who are government accountants of the Changhua government. The collected 218 valid samples are then analyzed using path analysis and hypothesis testing. The results of this study validate that budgetary control will affect short-term orientation by way of role stress. In addition, when the government accountants face higher situation of asymmetric information, the positive effects on asymmetric information will also be aggravated. As a result, the study, in the end, will provide related policy implications and recommendations to government accountants. Keywords: Budgetary Emphasis, Role Stress, Asymmetric Information, Short-term Orientation