Elected officials’ perceptions of governance relationships and budget participation mechanisms

Ebdon, Carol; Jiang, Yue; Franklin, Aimee L.

doi:10.1108/jpbafm-28-01-2016-b007

Cited by 5 publications

(7 citation statements)

References 21 publications

(23 reference statements)

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“…Researchers indicate a direct relationship between fiscal decentralization to good governance, such as Regmi et al (2010); Bahl and Wallace (2006) and McCluskey and Bevc (2007) showing no significant influence of fiscal decentralization on good governance. A set of studies showed fiscal decentralization has an effect on economic capacity, such as by Pitsvada and LoStracco (2002) and Elmassri et al (2016); yet, different findings are expressed by Ebdon et al (2016); Luehlfing (1996) and Bracci et al (2014), who indicated a non-significant relationship. The next research gap is the impact of fiscal decentralization against public welfare, for which Singh and Mahajan (2015) show significant and positive relationships, whereas Zulkhibri et al (2015); Raimi and Adeleke (2009); Salih (2003) and Doessel and Williams (2014) show contradicting results.…”

Section: Introductionmentioning

confidence: 99%

The implications of fiscal decentralization and budget governance on economic capacity and community welfare

Purbadharmaja

Maryunani

Ananda

et al. 2019

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Purpose The purpose of this study is to investigate the relationship between government and Balinese society in tax decentralization through budgeting seem to insignificantly improve the welfare of Balinese society. Design methodology/approach This research was conducted in Bali Province involving eight regencies and one city. The data used in this study were secondary data, derived from relevant institutions or from websites through internet browsing and other documentations in the form of official reports/publications, such as regional budget, accountability reports, regional regulations and documents on budget and development of the regional economy. The present research used the partial least squares analysis technique. Findings Fiscal decentralization does not necessarily lead to better budget management. The success of fiscal decentralization can be found in the quality of the regional budget and the quality of budget management. The allocation of the regional budget for public service improvement and the development of infrastructure will increase the economic capacity of the regions. Improvement in regional economic capacity encourages the improvement of community welfare. Originality/value This income inequality points to the issue of fiscal capacity. The development of the financial role of district/city regions in the Province of Bali remains at a level gap with the development level of community welfare. During this period, the financial role of the government as estimated from the ratio of the national budget to the regional budget is higher than that of the society development. The acceleration role of the government is not proportional to the development of Human Development Index outcomes.

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Section: Introductionmentioning

confidence: 99%

The implications of fiscal decentralization and budget governance on economic capacity and community welfare

Purbadharmaja

Maryunani

Ananda

et al. 2019

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“…Hendrick (2003) adds that it is more difficult to plan in governments which have a decentralized planning process. However, it will be recalled that many articles in the literature (Camarata 2003;Ebdon et al 2016;Mulhare 1999) have argued that involving different stakeholders in the strategic planning process is very important. This involvement helps to bridge the gap between intentions and action (Drumaux and Goethals 2007) and to implement strategic plans to achieve the desired initiatives, goals and objectives (Plant 2006;Poister and Streib 2005).…”

Section: Barriers To Strategic Planning and Managementmentioning

confidence: 99%

“…Kenville (2005) also claims that an effective and systematic strategic management approach requires public managers to have a clear sense of vision, mission, values and overall strategy. Top management are recommended to become more involved in the strategic management process (Atkinson and Mackenzie 2016; Barzelay and Campbell 2003), since this will improve the relationships between the elected officials and the administrative staff (Ebdon et al 2016;Kenville 2005).…”

Section: Strategic Implementationmentioning

confidence: 99%

“…Additionally, the lack of clarity in the strategic and operational objectives, the performance indicators and the prioritization of the latter will confront top management when they begin to track the organization"s success in achieving the desired strategic vision and objectives (Chaola et al 2015;Chukayeva and Akzharov 2016;Daigneault 2016). It is worth noting that one important task for leaders is to use their judgment in the decision making process to set clear strategic and operational objectives, initiatives, prioritization, manpower selection and ways to handle unusual crises (Dougherty 2016;Ebdon et al 2016;Ferreira and Proença 2015). These decisions are based on data availability and analysis.…”

Section: Develop and Prioritize Objectives Aligned With Visionmentioning

confidence: 99%

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Strategic Management Practices: An Investigation of Public Sector Organizations in the Kingdom of Bahrain

Abushabab¹,

Abdi

2017

IMBR

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Several authors argued that strategic planning is limited and not producing the needed outcomes. In todayâ€™s increasingly challenging environment, it is argued that public sector organizations are expected to shift from traditional strategic planning to the strategic management approach in order to achieve their desired outcomes. Previous research has focused almost upon developed, and not on developing countries, for instance, the Kingdom of Bahrain. This study will be the first of its kind to focus on strategic management practices based on the new strategy of Bahrain for 2030. Using quantitative survey method, this paper aims to explore the progress of the transition from strategic planning to the strategic management approach in the public sector of Bahrain, and then the paper explores the elements that are related to successful strategic management approach in these organizations. The findings reveal that the progress in the transition from strategic planning to a strategic management approach in most of the organizations surveyed was limited. However, some of the organizations were found to be at the start of such a transition and this may be a good sign. Additionally, the findings reported many leading edge elements that are closely related to this transition.

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“…The demands and needs of the globalization era to realize good governance and restore trust both locally, nationally and internationally, are required to take strategic steps with the effectiveness of internal control (Nulhaqim et al, 2016). This study refers to the research of Ebdon, Jiang and Franklin (2016) and Widanaputra and Mimba (2014) that there is no significant influence or relationship between budgetary participation and good governance mechanisms. Then the study of Njanike et al (2011), Simon, Mahfudnurnajamuddin, Mas'ud andSu'un (2016) and Gusnardi (2009) found that internal control influences corporate governance.…”

Section: Introductionmentioning

confidence: 99%

Good University Governance: Budgeting Participation and Internal Control

Wardhani¹,

Taufiq²,

Fuadah³

et al. 2019

APMAJ

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The purpose of this study was to examine the simultaneous and partial effects of budgeting participation and internal control on good university governance at Bangka Belitung University and State Manufacturing Polytechnic of Bangka Belitung Islands, Indonesia. Data collection used a saturated sampling method of 485 consisting of all employees and lecturers at the two colleges. Estimation models were built based on previous research studies and the Agency Theory. Data analysis techniques used multiple regression analysis along with testing classical assumptions using a Likert scale on primary data. The results of the study showed that budgetary participation and internal control have a positive and significant effect on good university governance both simultaneously and partially, where internal control is the dominant variable influencing good university governance. This illustrates the alignment of findings with the Agency Theory. The implications for the future are that the Bangka Belitung University and the State Manufacturing Polytechnic continue to pay attention to internal control to create a resonance of good university governance towards the internationalization of higher education. In this study only two variables were used that affect good university governance. Other influences also play a role in the improvement including audit committees, organizational culture, and organizational communication climate that can be addressed by future researchers. Keywords: good university governance, budgeting participation, internal control

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Elected officials’ perceptions of governance relationships and budget participation mechanisms

Cited by 5 publications

References 21 publications

The implications of fiscal decentralization and budget governance on economic capacity and community welfare

The implications of fiscal decentralization and budget governance on economic capacity and community welfare

Strategic Management Practices: An Investigation of Public Sector Organizations in the Kingdom of Bahrain

Good University Governance: Budgeting Participation and Internal Control

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