The purpose of this article is to explore the relevance of classic project success measures of Enterprise Systems implementation projects' success from the adopting organizations' perspective. Based ...on a mixed quantitative-qualitative approach, the results show that, although the organizations valued project management criteria, they did not perceive them as determinants of success if the goals of the project were achieved. A refined set of success criteria is proposed on the basis of these findings.
PurposeThe purpose of this study is to understand the efforts of key social actors in influencing the reform of Iranian public universities budgeting system, from incremental to performance-based ...budgeting (PBB), the tensions that arose as competing efforts of institutional change were undertaken, and ultimately the impact of these efforts on the extent to which the Iranian government transitioned to a system of PBB in public universities.Design/methodology/approachData comprises of semi-structured interviews with managers and experts involved in the budget setting process and an analysis of budgetary policy documents, reports and archival material such as legislation. An institutional work lens is employed to interpret the findings.FindingsWhile actors advocating the change were engaged in institutional work directed at disrupting the old budgetary rules by disassociating the rules moral foundations and creating new budgetary rules (through new legislation), universities undertook subtle resistance by engaging in extended evaluation of the new proposed PBB rules thereby maintaining the old budgetary rules. The reforms undertaken to introduce PBB in Iranian universities achieved minimal success whereby incremental budgeting continued to constitute by far a larger percentage of the budget allocation formula for university budgets. This finding illustrates change and continuity in university budgetary systems resulting from institutional work of actors competing to control the basis of resource allocation under the proposed PBB system by proposing contradicting models.Practical implicationsThe findings highlight the importance of understanding the interplay of institutional work undertaken by competing social actors as they seek to advance their goals in shaping budgetary reforms in the public-sector. Such an understanding may inform policy makers who intend to introduce major reforms in public-sector budgeting approaches.Originality/valueUnlike prior studies that largely focused on how organization-level budgeting practices responded to changes in public budgeting rules (i.e. at the site of implementation of the rules), this paper highlights how strategies of change and resistance are played out at the site of setting budgetary norms.
O presente trabalho, cujo tema é Orçamento Participativo (OP) no município de Porto Velho/RO, tem como objetivo geral verificar como o orçamento participativo está sendo executado no município. ...Levando em consideração a preocupação de ter um controle dos gastos públicos e que essas informações sejam disponibilizadas à população e que esta participe votando para eleger seus governantes, discutindo, decidindo e influenciando sobre a finalidade das verbas e ouvindo a prestação de contas, o Orçamento Participativo entra nesse aspecto como uma finalidade de levar a população a se aproximar de seus respectivos representantes públicos, criando, então, desta maneira, um elo entre poder público e cidadãos através de audiências públicas. A metodologia utilizada foi do tipo qualitativa, descritiva exploratória com análise de documentos dos relatórios da Secretaria Municipal de Planejamento e Gestão (SEMPLA) de Porto Velho. No referencial teórico são tratados os conceitos de orçamento participativo. Há uma discussão da evolução histórica do mesmo e nas considerações finais. Com isso, este trabalho além do objetivo já citado, tem como objetivos verificar problemas encontrados na execução do Orçamento Participativo no município, descrevendo como ele está funcionando e verificar como a população interage na execução desse orçamento no município.
Artificial intelligence has become an important tool for governments around the world. However, it is not clear to what extent artificial intelligence can improve decision-making, and some policy ...domains have not been the focus of most recent studies, including the public budget process. More specifically, budget allocation is one of the areas in which AI may have greatest potential. Therefore, this study attempts to contribute to this gap in our existing knowledge by answering the following research question: To what extent can artificial intelligence techniques help distribute public spending to increase GDP, decrease inflation and reduce the Gini index? In order to respond to this question, this article proposes an algorithmic approach on how budget inputs (specific expenditures) are processed to generate certain outputs (economic, political, and social outcomes). The authors use the multilayer perceptron and a multiobjective genetic algorithm to analyze World Bank Open Data from 1960 to 2019, including 217 countries. The advantages of implementing this type of decision support system in public expenditures allocation arise from the ability to process large amounts of data and to find patterns that are not easy to detect, which include multiple non-linear relationships. Some technical aspects of the expenditure allocation process could be improved with the help of these kinds of techniques. In addition, the results of the AI-based approach are consistent with the findings of the scientific literature on public budgets, using traditional statistical techniques.
•This paper aims to explore the potential of AI to better understand the dynamics of public budgeting.•Methods are based on the mul;layer perceptron and a multi-objective genetic algorithm.•The research analyzes data from the World Bank from 1960 to 2019, including 217 countries.•The results provide evidence on the potential of AI-based analyses to support government decisionmaking.
In order to ensure the socio-economic development of Ukraine on the basis of the concept of inclusive sustainable growth, the necessity of introducing technology of inclusive budgeting, which would ...take into account the benefits of practical use of program-targeted, participatory and gender-based budgeting, has been proved. The main features of inclusive budgeting include: existence of legislatively approved rules, norms and procedures that maximally involve citizens into filling budgets of different levels on the basis of the principle of progressive taxation and provide them with equal access possibilities to public services; maximize the involvement of society members in formulation of the budget programs on the basis of which budget expenditures are determined, as well as in monitoring their implementation, including the reporting procedure.
Interpretation of the terms «budgetary inclusion» and «inclusive budgeting» is proposed. In particular, budgetary inclusion is interpreted by the authors as comprehensive access for all stakeholders to formation and use of budgetary resources through the introduction of innovative budgeting technologies. Inclusive budgeting is defined as a technology of budgetary resources management, which reflects the way of influence of the methods, forms, tools, key factors of the budgetary mechanism on distributive relations, is to ensure that the results of formation and use of budgetary resources are priorities of the socio-economic development of the state, based on equal opportunities of population access to public services, active involvement of all stakeholders in budgetary procedures and harmonization of interests of the state and citizens. The main elements of inclusive budgeting include: budget programs; performance indicators for evaluating the implementation of budget programs; budget program executors; initiative, active, financially competent citizens; participatory budgeting.
The main stages of integration of inclusive aspects in the budget process are defined: carrying out inclusive budget analysis (analysis of budget requests, budget programs and the state of their financing, budgets in order to identify problems of unequal access of citizens to budgetary resources and public services); formulation of the goals and recommendations to enhance inclusion; making changes to budget requests, budget programs, budgets; monitoring and evaluation of the results of changes made to budget requests, budget programs, budgets.
Introduction
In 2012, Kenya enacted a new Public Finance Management Act to guide the public‐sector planning and budgeting process. This new law replaced the previous line item budgeting, with a new ...program‐based budgeting (PBB) process. This study examined the experience of health sector PBB implementation at the county level in Kenya.
Methods
We carried out a review of the literature documenting the health sector application and utility of PBB in low‐ and middle‐income countries. We then collected empirical data to examine the experience of health sector application of PBB at County Level in Kenya.
Results
In the financial year 2017/18, counties utilised the PBB approach for health sector planning. The PBB approach was perceived by key stakeholders; to have improved the alignment of technical priorities with budgetary allocation, and to have increased transparency, accountability and openness of the process. Its challenges included lack of clear tools and guidelines to support implementation, low capacity at county level, political interference and the organisation of the public sector electronic financial management system around line item budgeting system.
Conclusion
PBB is potentially a useful tool for aligning health sector planning and budgeting and ensuring the Annual Work Plan is more result oriented. However, realisation of this goal would be enhanced by the developing clear tools and guidelines to support its implementation, building capacity for county health sector managers to better understand the PBB application, and reforming the public‐sector budgetary management system to align it with the PBB approach.
Purpose The purpose of this research is to further the understanding of how to implement gender-responsive budgeting (GRB) systems. The author explores whether GRB reforms might benefit from ...integration into a performance-oriented budgetary structure and whether GRB's equity orientation is linked to additional implementation challenges. Design/methodology/approach This research follows a qualitative case study of South Korea guided by a predetermined research framework and built from extensive documentation, archival records and expert interviews. Findings GRB’s integration into a performance framework can be burdensome, and the equity orientation of GRB results in additional implementation challenges, such as higher vulnerability to the political context and active resistance from public officials. Originality/value This research shows that integrating GRB with performance systems may require overcoming significant administrative obstacles. Also, GRB’s equity orientation is linked to a higher vulnerability to the political cycle and active resistance from civil servants.
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