Do non-financial performance and accrual-based cost information affect public sector budgeting?
نویسندگان
چکیده
Purpose This study aims to provide evidence of how budget officers use non-financial and accrual-based cost information in the budgeting process usage this is influenced by financial constraints. Design/methodology/approach A randomized survey-based field experiment investigating 546 Japanese local governments (LGs) was conducted. allowed us identify officers' decision-making public sector creating analyzing primary data with regression models. Findings We found that suppress amounts based on good performances. Under fiscal constraints, further reduce using high costs poor performance. Originality/value Our obtain from making decisions. To best our knowledge, provides first performance affect under constrain.
منابع مشابه
Accrual Financial Reporting in the Australian Public Sector:
Australian governments have recently moved from cash accounting to accrual accounting. In doing so they have made simultaneous use of two rival accrual accounting frameworks: AAS 31 and GFS. AAS 31 and GFS operating result measures differ significantly. To date, the AAS 31 framework has enjoyed primacy. This paper evaluates these two frameworks, and suggests that GFS is superior. Accrual accoun...
متن کاملThe Effects of Information System Integration on Financial Performance Mediated by Cost Performance and Quality Performance: An SEM-based Analysis
This study investigated the effects of information system (IS) integration on financial performance in Tehran Stock Exchange with an emphasis on the mediating role of cost performance and quality performance. This survey was carried out in 2018 by distributing 300 questionnaires among all CEOs, financial administrative vice-presidents, accounting managers, and accountants of manufacturing compa...
متن کاملHow Do Financial Systems Affect Economic Performance
This paper examines the relation between financial, corporate and legal systems, and economic performance in different countries. It reviews international comparisons that undertake detailed analyses of individual, developed countries and studies that use large, cross-country data banks, including developing countries. While the former do not provide evidence of a clear relation between differe...
متن کاملAccrual Budgeting and Fiscal Policy
* Marc Robinson is a European-based international consultant and trainer. This article was written when he was a senior economist in the Fiscal Affairs Department of the International Monetary Fund. The author gratefully acknowledges the valuable comments of Marco Cangiano, Ian Lienert, Gösta Ljungman, David Fjord Nielsen, Eivind Tandberg and participants in a seminar in the Fiscal Affairs Depa...
متن کاملNew Statistical and Econometric Approaches to Assessing Financial Processes (Banking Sector, Public Debt, Financial Management)
The results of studies on the development of new statistical and econometric approaches to modeling budget policy is presented. The obtained results are applied on the example of tax revenue modeling. The authors note the importance of ensuring transparency and predictability of state financial policy, the realisticness of economic forecasts, because this is the basis of budget modeling. It is ...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Journal of Public Budgeting, Accounting & Financial Management
سال: 2021
ISSN: ['1945-1814', '1096-3367']
DOI: https://doi.org/10.1108/jpbafm-03-2021-0056