Guiding the Public Sector: Assessing the Use of Recommended Practices in the Budgeting Process

Abstract

Public administration is a field defined by principles, best practices, and recommended guidelines. According to advocates, these guidelines have the potential to improve the effectiveness and efficiency of public organizations. However, this potential is predicated on the degree to which they are actually followed in practice. Using an original survey of local budgeting officials across the United States, this study examines the correlation between current budgeting practices and established, recommended practices. While a significant number of current practices closely match those that have been recommended, notable variations were present. The trends and their implications conclude the assessment.

Peran Beyond Budgeting Entry Scan Untuk Mengatasi Permasalahan Penganggaran Sektor Publik

“…Beyond budgeting secara harfiah dapat diartikan sebagai 'di luar penganggaran', tetapi tidak berarti harus menyingkirkan atau menghapus anggaran (Alsharari & Abougamos, 2017;Anessi-Pessina, Barbera, Sicilia, & Steccolini, 2016;Hansen, 2011). Pada prinsipnya, beyond budgeting berfokus pada bagaimana menciptakan organisasi yang lebih gesit (agile) (Helpap, 2017;Khodachek & Timoshenko, 2018;Wällstedt & Almqvist, 2017;Zhao, 2016).…”

Measuring the Quality of the Strategic Financial Planning Information (Q-FPI) in the Local Government

“…In our case, it quantifies the quality of the information used in strategic financial planning, provided by the municipalities on their websites and can be calculated either for one year or over a period of time (for instance, for the electoral mandate (Helpap, 2016). This Index sets levels corresponding to the reference values used for assessing the quality dimensions of strategic financial planning information.…”

Orçamento: Perspectivas Teóricas Das Pesquisas Científicas Internacionais

“…Outra opção para melhorar a eficiência e eficácia da gestão pública pode ser a adoção de práticas orçamentárias e financeiras recomendadas por organizações profissionais (Helpap, 2017). Entretanto, um estudo nos governos locais dos Estados Unidos demonstrou que algumas das práticas recomendadas não atingiram nem 50% de taxa de adesão, o que afeta diretamente os resultados esperados (Helpap, 2017).…”