Performance Budgeting and Accrual Budgeting

Martí, Caridad

doi:10.2753/pmr1530-9576370102

Cited by 26 publications

(15 citation statements)

References 48 publications

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“…The rationale for accrual accounting adoption has often been based on institutional theory and rational public choice theory (Pina et al, 2009;Marti, 2010;and Christensen, 2005). Institutional theory posits that organizations adopt structures and practices in response to actual or anticipated external changes.…”

Section: Theoretical Foundationsmentioning

confidence: 99%

“…Pollitt and Bouckaert (2004) considered institutional theory the most appropriate for explaining public-sector management reforms, and Christensen (2005) used institutional theory to explain how consultants were very influential in accrual accounting adoptions. On the other hand, a key assumption in public choice theory is that politicians and administrators behave rationally in their own self-interest, instead of public interest, and that NPM practices can control such tendencies (Pallot, 2002;Pina et al 2009;and Marti, 2010). Pina et al (2009) argued that public choice theory could be more relevant for the NPM countries and institutional theory for Continental European countries.…”

Section: Theoretical Foundationsmentioning

confidence: 99%

See 1 more Smart Citation

Accounting Reform in the Government of Canada: Exploratory Evidence on Accrual Accounting Adoption and Impact

Pollanen¹,

Loiselle‐Lapointe

2012

Financ Acc Manag

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This study investigates the adoption of accrual accounting in the Government of Canada. Data were collected through interviews of senior officials at central and implementing agencies. The political adoption decision was motivated by legitimacy and normative pressures by the accounting profession. The approach was primarily ‘top‐down’, with government‐wide accrual financial statements adopted, but many departments continued using cash accounting for decision making. It followed primarily the Anglo‐Saxon model, but with some European undertones. Benefits were scarce and difficult to attribute to accrual accounting. The ongoing impasse regarding accrual departmental financial statements and budgets suggests self‐interested behaviours by administrators and politicians.

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Section: Theoretical Foundationsmentioning

confidence: 99%

Section: Theoretical Foundationsmentioning

confidence: 99%

Accounting Reform in the Government of Canada: Exploratory Evidence on Accrual Accounting Adoption and Impact

Pollanen¹,

Loiselle‐Lapointe

2012

Financ Acc Manag

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“…Recognition can improve asset management. In the case of tangible assets, for example, the adoption of accrual accounting methods has facilitated the identification and valuation of current tangible assets and the disposal of underutilized ones (House of Commons Canada, 2006;Mart ı, 2013;US Government Accountability Office, 2000;Wynne, 2008). Another direct benefit, and an objective of GPFR noted in the Conceptual Framework, arises within the budgeting and decision-making processes.…”

Section: Discussionmentioning

confidence: 99%

Unrecognized assets created by public-sector investments in health and social services

Milinkovic

Hurley

Sweetman

et al. 2020

JPBAFM

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PurposeThis paper analyzes two types of potential intangible public-sector assets for consideration by public-sector accounting boards. Government investments in health and social programs can create two potential intangible assets: the intangible infrastructure used to deliver the health or social program and the enhanced human capital embodied in the recipients of program services. Because neither of these assets is currently recognized in a government's year-end financial statements or broader general-purpose financial reports (GPFR), these reports may underrepresent the government's true fiscal and service capacity.Design/methodology/approachThe paper uses an international accounting standards framework to analyze: whether investments in health and social programs create intangible assets that meet the definition of an asset as set out by International Public Sector Accounting Standards (IPSAS), whether they are assets of the government and whether they are recognizable for the purpose of financial reporting.FindingsThe intangible infrastructure asset created to facilitate the delivery of health and social programs would often qualify as a recognizable asset of the government. However, the enhanced recipient human capital asset created through the delivery of health and social programs would, in most instances, not qualify as a recognizable asset of the government, though there likely would be benefits from reporting on it through GPFRs or other mechanisms.Originality/valueThis paper makes two contributions. First, it identifies a previously overlooked intangible asset – the infrastructure created to facilitate the delivery of health and social programs. Second, it presents an argument regarding why, even when it fails to generate a recognizable intangible asset to government, it would be valuable for government to report such investments in supplementary statements.

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“…Although planning and programming stage are not related to actual cash flows, the budget preparation stage can be part of the corruption process which only manifests itself in actual payments or money transfers during the implementation stage. In fact, one important argument made here is that if the initial stages are executed poorly, this will have an impact later in the process increasing corruption opportunities (Isaksen, 2005;Martí, 2013) .…”

Section: Literature Review Budgetmentioning

confidence: 99%

The Implementation of Performance-Based Budgeting Through A Money Follow Program in Impressing Budget Corruption

Suwanda¹,

Moenek²,

Lukman³

et al. 2021

JIUBJ

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Performance-based budgeting is an integrated annual performance planning which shows the relationship between the funding level and the program desired outcome while money follow program concept is a budgeting approach focusing on programs/activities related to local priorities which have a direct impact on the society. This study aims to evaluate the implementation of performance-based budgeting with money follow program concept in local government planning and budgeting. This study used a qualitative descriptive analysis approach from budget data taken off during 2017-2019. The indicators used in evaluating performance-based budgeting were the establishment of organizational strategies, activities determination and performance evaluation of previous periods. The results showed that the local government had implemented a performance-based budgeting with money follow program concept in their planning and budgeting activities. This could be seen from their establishment of organizational strategies (visions, missions, goals and objectives), activities determinations, and previous period performance evaluations.

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Performance Budgeting and Accrual Budgeting

Cited by 26 publications

References 48 publications

Accounting Reform in the Government of Canada: Exploratory Evidence on Accrual Accounting Adoption and Impact

Accounting Reform in the Government of Canada: Exploratory Evidence on Accrual Accounting Adoption and Impact

Unrecognized assets created by public-sector investments in health and social services

The Implementation of Performance-Based Budgeting Through A Money Follow Program in Impressing Budget Corruption

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