The sustainable development goals and policy capacity: a case study of performance-based budgeting implementation in Iran

Mirzamani, Azam; Naderibeni, Nahid; Mohammadian, Hassan

doi:10.1007/s13762-021-03709-0

Cited by 8 publications

(4 citation statements)

References 37 publications

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“…In conformity with our predictions, the statistical evidence propped up and extended similar reported outcomes pertaining to the role of budgeting in assisting organizations to achieve sustainable development (i.e., [256]). A plausible explanation of this argument is that PBB implementation would help public sector organizations to acquire the internal sustainability through making individual goals align with the organizational goals [146].…”

Section: Results Analysis Of the Changes In The Degrees Of The Constr...supporting

confidence: 86%

Insight into the Critical Success Factors of Performance-Based Budgeting Implementation in the Public Sector for Sustainable Development in the COVID-19 Pandemic

Huy

Phuc

2022

Sustainability

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This research sets its sights on producing a precise and meticulous analysis in order to identify critical success factors (CSFs) of behavioral intention to adopt performance-based budgeting (BIA) during the COVID-19 pandemic. The statistical data employed in this study were drawn from repeated cross-sectional samples of accountants within public-sector organizations in relation to BIA, spanning 3 years. In order to bring forth the hypothesized interlinks, the analytical techniques used comprised structural equation modeling and mean comparisons. The analyses of the results substantiated the positive interconnections among CSFs in terms of significance and effect size. On the basis of the degree of stability of the obtained findings, the most stable CSFs of BIA were ascertained. Beyond widening the frontier of knowledge on the benefits of performance-based budgeting (PBB) in public-sector organizations and the CSFs of BIA, the obtained findings can guide leaders in public-sector organizations to sense and seize how they can become efficient and effective in the journey towards PBB implementation and how they can formulate intense strategies for successfully managing the transformation process. The advantages of a more fine-grained understanding in this research can allow policymakers to promulgate laws and rules for the implementation of PBB.

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Section: Results Analysis Of the Changes In The Degrees Of The Constr...supporting

confidence: 86%

Insight into the Critical Success Factors of Performance-Based Budgeting Implementation in the Public Sector for Sustainable Development in the COVID-19 Pandemic

Huy

Phuc

2022

Sustainability

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“…The budget helps the organisation's managers to identify their unit's financial aspects and solve problems before they occur (Libby and Lindsay 2010;Bergmann et al 2020). Operational budgeting is an annual plan in which the relationship between the allocated financial resources and the implementation results of each program is shown with quantifiable indicators (Bourmistrov and Kaarbøe 2017;Benalilesh 2020;Mirzamani et al 2022). Diamond (2002) believes that operational budgeting seeks to establish a link between performance indicators and resource allocation; although such links are often weak, they can facilitate budget policymaking and increase monitoring and legislation on outcomes and achievements related to public spending.…”

Section: Literature Reviewmentioning

confidence: 99%

“…Operational budgeting standardizes institutional activities, increases accountability, and improves operations in various institutions (Mirzamani et al 2022;Salehi et al 2022). Operational budgeting differs from traditional methods because operational budgeting focuses on cost results rather than spending money.…”

Section: Introductionmentioning

confidence: 99%

Feasibility of Establishing Operational Budgeting in Iraqi Public Universities

Salman

Hashemi

Foroghi

2023

Risks

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Budgeting is allocating limited resources to unlimited needs and aims to maximise the use of resources that are usually scarce. In the face of these scarce resources, continuous attention to planning, allocating resources, and budgeting is an undeniable necessity. The importance of the budget in universities that receive their credits from the government is much greater because of their significant role in society’s scientific and cultural orientation of the younger generations. It is evident that incorrect budgeting will cause mistakes in allocating resources in this critical field and will cause severe damage to the country at the national level. Hence, reforming the methods of budgeting and distribution of resources in Iraqi public universities is one of the primary necessities. Therefore, the current research has investigated the feasibility of establishing operational budgeting in Iraqi public universities based on the PESTEL model. The study period is 2022, and the research community is Iraqi public universities (35 universities), of which 15 top universities were selected as a statistical sample. The research data were collected using 198 questionnaires completed by financial managers, accounting experts in financial affairs, and experts specializing in budgeting in sample universities. The results of hypothesis testing showed that all aspects of the study, including political, economic, social, technological, environmental, and legal, affect the establishment of operational budgeting in Iraqi public universities, and all the research hypotheses are confirmed. In other words, it was found that the political, economic, social, technical, environmental, and legal factors identified in the current research are significant for establishing operational budgeting in Iraqi public universities. It is suggested that legislators and budgeting planners prioritise these factors and rely on them in making decisions since experts approved these stimuli in the field of operational budgeting in the strategic environment of universities and according to the current conditions prevailing in Iraq.

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“…In fact, such an institutional alignment requires substantial administrative capacity that could be a bottleneck in many developing countries, especially when trying to introduce innovation or change the established modus operandi (Thomas and Grindle, 1990). For instance, Mirzamani et al (2022) explore the role of policy capacity on the implementation of performance-based budgeting in the case of Iran. The authors find that the lack of analytical, organizational, and political capacity among public officials prevented the formulation of a clear framework identifying the objectives, strategies, and resources needed to change existing budgetary procedures.…”

Section: Relevant Literature and Real-world Experiencesmentioning

confidence: 99%

Automatic SDG budget tagging: Building public financial management capacity through natural language processing

Guariso,

Guerrero,

Castañeda

2023

Data & Policy

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The “budgeting for SDGs”–B4SDGs–paradigm seeks to coordinate the budgeting process of the fiscal cycle with the sustainable development goals (SDGs) set by the United Nations. Integrating the goals into public financial management systems is crucial for an effective alignment of national development priorities with the objectives set in the 2030 Agenda. Within the dynamic process defined in the B4SDGs framework, the step of SDG budget tagging represents a precondition for subsequent budget diagnostics. However, developing a national SDG taxonomy requires substantial investment in terms of time, human, and administrative resources. Such costs are exacerbated in least-developed countries, which are often characterized by a constrained institutional capacity. The automation of SDG budget tagging could represent a cost-effective solution. We use well-established text analysis and machine learning techniques to explore the scope and scalability of automatic labeling budget programs within the B4SDGs framework. The results show that, while our classifiers can achieve great accuracy, they face limitations when trained with data that is not representative of the institutional setting considered. These findings imply that a national government trying to integrate SDGs into its planning and budgeting practices cannot just rely solely on artificial intelligence (AI) tools and off-the-shelf coding schemes. Our results are relevant to academics and the broader policymaker community, contributing to the debate around the strengths and weaknesses of adopting computer algorithms to assist decision-making processes.

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The sustainable development goals and policy capacity: a case study of performance-based budgeting implementation in Iran

Cited by 8 publications

References 37 publications

Insight into the Critical Success Factors of Performance-Based Budgeting Implementation in the Public Sector for Sustainable Development in the COVID-19 Pandemic

Insight into the Critical Success Factors of Performance-Based Budgeting Implementation in the Public Sector for Sustainable Development in the COVID-19 Pandemic

Feasibility of Establishing Operational Budgeting in Iraqi Public Universities

Automatic SDG budget tagging: Building public financial management capacity through natural language processing

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