Executive budget analysts and legislative budget analysts: state budgetary gatekeepers

Goodman, Doug

doi:10.1108/jpbafm-20-03-2008-b002

Cited by 3 publications

(2 citation statements)

References 8 publications

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“…Culture of community innovation has a direct effect on legislative institution responsiveness, strengthen the application of the theory of Simpson et al (2006), Dobni (2008), Ruwhiu and Lynette (2016), Nettleton and Sufan (2017), Storsjo and Hlekiwe (2017), Randhawa et al (2017) and Bilodeau et al (2014). Legislative institution responsiveness has a direct effect on the success of participatory development planning, thus supporting the concept explained by Das (2018), Goodman (2008) and Ntongho (2016). This indicates that all variables in this research influence the success of participatory development planning.…”

Section: Discussionsupporting

confidence: 78%

Increased success of participatory development designing: the role of independent institution as moderation between community involvement and legislative institution responsiveness

Nursalim

Hakim

Domai

et al. 2020

IJLMA

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Purpose The purpose of this study is to examine the role of independent institution as moderation between community involvement and legislative institution responsiveness in Mataram City. Design/methodology/approach This research is explanatory research, which explains the effect between variables by hypothesis testing. This research was conducted in Mataram City, West Nusa Tenggara. Population in this study included all stakeholders involved in Mataram City’s participatory planning, including community leaders, legislative institutions (starting from the village/subdistrict, district to city levels) and independent institutions. The sampling was performed using nonprobability sampling technique, namely, quota sampling. The research model with inferential analysis used a structural equation modelling (SEM) with WarpPLS to answer the statements of problems and test the desired hypotheses. Findings The research results conclude that community involvement has a direct effect on legislative institution responsiveness and legislative institution responsiveness has a direct effect on the success of participatory development planning. This indicates that all variables in this research influence the success of participatory development planning. However, the indirect effect of legislative institution responsiveness on the success of participatory development planning through the role of independent institution is not significant. Originality/value The role of independent institutions as a moderation of the relationship between community involvement and legislative institution responsiveness can be learned as the novelty in this study.

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Section: Discussionsupporting

confidence: 78%

Increased success of participatory development designing: the role of independent institution as moderation between community involvement and legislative institution responsiveness

Nursalim

Hakim

Domai

et al. 2020

IJLMA

View full text Add to dashboard Cite

show abstract

“…Basically, the finance officer and the manager act as gatekeepers for local governments, trying to provide the best service provision as possible without overspending (Morgan, Robinson, Strachota, & Hough, 2015). At the state level, Goodman (2008) found that legislative and executive budget analysts have this role as well. Modlin (2011a) found that county commissioners frequently endorse the county manager's proposed budget; this same study found that while county managers often agree with the suggested budget recommendations of department heads, managers also question the origins of revenue for any additional expenses.…”

Section: Budget Actorsmentioning

confidence: 99%

County Government Fleet Purchasing Practices: Financial Efficiency vs. Need Assertion

Modlin

2016

J. Public Nonprof Aff.

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An abundant amount of local government services are implemented through the use of automobiles each year. These costs include initial purchase, use, repair, and replacement. Traditional budgeting research is broad and does not isolate fleet costs or the influential actors in the process. This study examines the finance practices and need assertion associated with vehicle purchases and acquisition. Findings indicate most county governments in North and South Carolina choose to purchase vehicles on a cash basis, especially if there is a low resale value for surplus automobiles. In addition, county staff are very influential in additional vehicle purchases, especially if the sheriff can convince the county manager that additional automobiles of a particular make can enhance service delivery.

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Reforms and budgetary oversight roles in Tanzania

Mkasiwa

2019

JPBAFM

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Purpose The purpose of this paper is to investigate how the new Budget Act (2015) and the new budget cycle influence and were influenced by the contextual environment of the Tanzanian parliament and how this changed parliamentarians’ (MPs) budgetary oversight roles. Design/methodology/approach The paper employed analytical concepts explained in the contextual framework proposed by Alsharari et al. (2015) to explore changes in budgetary oversight roles after the implementation of the reforms. Interviews, video clips and document review were employed in the data collection. Data were analyzed using the thematic approach. Findings The values of the new Budget Act and the new budget cycle were in conflict with the prevailing institutions, political and power aspects. The MPs modified a few provisions in the new Budget Act and in the new budget cycle. Legitimating budgetary oversight roles as a result of institutional pressure emerged but stopped. Although there was a change in MPs formal powers and MPs involvement in budgetary oversight, there was stability as the change was ineffective. Research limitations/implications The paper only extracted relevant aspects of the contextual framework, which were sufficient to achieve the objective of the paper. Moreover, the study was conducted only a few years after the implementation of the reforms. Therefore, it might be too early to reach conclusions. Yet, the paper serves as the basis for further studies investigating changes in budgetary oversight roles after the implementation of the reforms. Practical implications In order for the parliament to hold the government accountable to the electorate, there is a need for reforming the nature of the government system, improving MPs capacity, harmonizing Budget Act with prevailing constitution and demonstrating the political will to use MPs’ formal powers. The findings suggest that effective change in budgetary oversight by focusing on formal institutions only is unlikely. Originality/value This paper provides a more robust explanation on how the integration of institutional, political and power aspects shape budgetary oversight roles in parliaments. It is the first paper to explore accounting change using the contextual theoretical framework in an organization of a parliamentary nature. The paper responds to Kim’s (2018) call for conducting case studies to explore changes in budgetary oversight roles by investigating potential attributes of institutions when operating in practice.

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Executive budget analysts and legislative budget analysts: state budgetary gatekeepers

Cited by 3 publications

References 8 publications

Increased success of participatory development designing: the role of independent institution as moderation between community involvement and legislative institution responsiveness

Increased success of participatory development designing: the role of independent institution as moderation between community involvement and legislative institution responsiveness

County Government Fleet Purchasing Practices: Financial Efficiency vs. Need Assertion

Reforms and budgetary oversight roles in Tanzania

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