Budgeting and Fiscal Management in Transitional Economies

Martínez-Vázquez, Jorge; Boex, L.F. Jameson

doi:10.2139/ssrn.290286

Cited by 9 publications

(10 citation statements)

References 19 publications

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“…Also, opting for a very centralized approach at the beginning of transition period in Estonia was facilitated by the “budgeting culture” prevalent during the Soviet period. Soviet budgetary policies had been conducted in a highly centralized way: Lower‐level spending units had to prepare their budgets according to centrally established guidelines and national spending norms (Martinez‐Vazquez and Boex 2000, 7).…”

Section: Discussionmentioning

confidence: 99%

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The Evolution of Budgetary Institutions in Estonia: A Path Full of Puzzles?

Raudla

2010

Governance

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This article examines the evolution of budgetary institutions in Estonia between 1993 and2008, with a main focus on rules governing the preparation, adoption, and implementation of the state budget. It discusses the initial choice of budgetary institutions in 1993 and subsequent developments in the light of theoretical propositions put forth by the fiscal governance literature. The case of Estonia poses a number of puzzles, and the article seeks to explain the institutional choices in Estonia: Why did the coalition government opt for a delegation mode of fiscal governance in 1993? Why has the preparation phase of the budget process evolved toward a contracts approach from 1994 onward, while the adoption phase has moved closer to a delegation mode? The article demonstrates that alongside government type, institutional choices can be influenced by lesson-drawing from history, examples of other countries, and negative experiences gained in legislative budget process.

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Section: Discussionmentioning

confidence: 99%

“…6 6 For more detailed discussions on the challenges of reforming budget institutions in CEE, see Martinez‐Vazquez and Boex (2000), Straussman (1996), and Vanagunas (1995). …”

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confidence: 99%

The Evolution of Budgetary Institutions in Estonia: A Path Full of Puzzles?

Raudla

2010

Governance

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“…This predetermined a relative stability in the content of central government accounting norms until recently. More probably, Russian government officials felt little pressure to alter the accounting system inherited from the 'good old times' (Martinez-Vazquez and Boex, 2001). This resulted in a 'new' detailed pattern of central government accounting norms essentially reminiscent of its predecessor.…”

Section: Discussion and Concluding Remarksmentioning

confidence: 99%

Tracing changes in central government accounting: a case of Rússia

Timoshenko¹

2008

Implementing Reforms in Public Sector Accounting

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“…This, to a large extent, predetermined a relative stability in the content of central government accounting norms until recently. More likely than that, Russian policy makers felt little or no pressure to alter the accounting system inherited from the old times (Martinez-Vazquez & Boex, 2001). This led to a new detailed pattern of central government accounting and budgetary provisions largely reminiscent of its predecessor.…”

Section: Case-study Comparison and Conclusionmentioning

confidence: 99%

A two-country comparison of public sector accounting reforms: Same ideas, different paths?

Timoshenko

Adhikari

2010

Journal of Public Budgeting, Accounting &Amp; Financial Management

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A number of governments have already moved or intend to move from cash to accrual accounting. This has resulted in a growing body of comparative research in public sector accounting. Little work, however, has been devoted so far to investigating government accounting in developing and transitioning countries. This empirical paper seeks to contribute to this literature by conducting a seemingly unique two-country comparison of public sector accounting reforms in one developing nation and one in transition, namely Nepal and Russia. The study suggests that, although more or less the same rhetoric is used in the two settings, reforms have been framed rather differently due to the potency of various institutional pressures.

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Budgeting and Fiscal Management in Transitional Economies

Cited by 9 publications

References 19 publications

The Evolution of Budgetary Institutions in Estonia: A Path Full of Puzzles?

The Evolution of Budgetary Institutions in Estonia: A Path Full of Puzzles?

Tracing changes in central government accounting: a case of Rússia

A two-country comparison of public sector accounting reforms: Same ideas, different paths?

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