Despite widespread calls for reforms of the EU budgetary procedure, the European Convention and, even more importantly, the Intergovernmental Conference seem to have generated only minor institutional adjustments. This paper aims to explore the lack of institutional change in the budgetary field. On the basis of a thorough analysis of the current budgetary procedure and a detailed assessment of...

Budget transparency is an instrumental factor for better understanding the concept of budget within a democratic context. International codes for best governance practices in public management have appointed the internet as a communication media with the potential to provide this information in a timely and transparent manner to the several players in the society, and open government data has a...

In the contingency literature on the behavioral and organizational e€ects of budgeting, use of the Moderated Regression Analysis (MRA) technique is prevalent. This technique is used to test contingency hypotheses that predict interaction e€ects between budgetary and contextual variables. This paper critically evaluates the application of this technique in budgetary research over the last two de...

This article investigates changes within national budget by examining actors’ behavioral predilections and the institutional constraints under which they operate. The article presents three theoretical propositions about the influence of attention and institutions on all magnitudes of programmatic budget changes ranging from large cuts to massive expansions. Using quantile regression, the autho...

The study examined the relationship between budgeting and strategic plan implementation at Narok County Referral Hospital (NCRH). Using a descriptive research design sample size of 30, principal component analysis (PCA) was used to reduce number variables in data set. Correlation showed positive dependent variable (strategic implementation) independent (budgeting). Formal budgetary participatio...

• Using DD we study the effect of a recent childcare reform on female labour supply. • The effect on the participation rate is +3.0%, and on hours worked +6.2%. • The reform was rather costly, 90 thousand euro per additional FTE. a b s t r a c t a r t i c l e i n f o After the introduction of the Law on Childcare in 2005, childcare subsidies in the Netherlands became much more generous. Public ...

Under the “People’s Campaign for Decentralised Planning,” initiated by the government of the Indian state of Kerala in 1996, significant planning and budgetary functions that had previously been controlled by state-level ministries, were devolved to the lowest tier of government— municipalities in urban areas, and gram panchayats (village councils) in rural areas. A key element of the campaign ...

When evaluating of the senior manager’s performance is based on the achieving to budget and they have responsibility to report the capacity of resources which are in their part too; it is possible to create budget slack and effect on their performance evaluation by providing pessimistic and conservatively estimates or manipulated information of income and expenses. So, Senior Manager and Budget...

Open Government Data put some new elements to the discussion of budget transparency. The reality in Brazil, which has a legal framework that enforces all public entities to web publish detailed budgetary data in real time, shows that effective transparency will be reached only if a standardization progress is met. This paper discusses the challenges for the standardization of open budgetary dat...

We separate the budgetary and non-budgetary effects of price on demand using choice data from wine tasting experiments in which consumers tasted wines of different quality accompanied by fictitious price information. The non-budgetary effect is present and nonlinear: it is strongly positive between e 3 and e 5, and undetectable between e 5 and e 8. We find a similar nonlinear price-quality rela...