Public Budgeting in Search for an Identity

ISBN-13: 9780367679668 / Miękka / 2023 / 146 str.

Opis

This book provides a state-of-the-art reflection on current trends in international public budgeting, representing an important pillar in the accumulation of knowledge on public sector budgeting processes, contents, evolutions and critical issues.

Spis treści

Introduction: Public budgeting in search for an identity: state of the art and future challenges

Mariafrancesca Sicilia and Ileana Steccolini

1. Insights into performance-based budgeting in the public sector: a literature review and a research agenda

Sara Giovanna Mauro, Lino Cinquini and Giuseppe Grossi

2. Linking budgeting to results? Evidence about performance budgets in European municipalities based on a comparative analytical model

Pieter Bleyen, Daniel Klimovský, Geert Bouckaert and Christoph Reichard

3. The design of performance budgeting processes and managerial accountability relationships

Suresh Cuganesan

4. Balancing budget control and flexibility: the central finance agency as ‘responsive regulator’

Michael Di Francesco and John Alford

5. Fiscal slack, budget shocks, and performance in public organizations: evidence from public schools

Abhisekh Ghosh Moulick and Lori L. Taylor

6. Democracy, governmentality and transparency: participatory budgeting in action

Maria Isabel Brun-Martos and Irvine Lapsley

7. Budgeting and the construction of entities: struggles to negotiate change in Swedish municipalities

Niklas Wällstedt and Roland Almqvist

O autorze

Mariafrancesca Sicilia is Associate Professor of Public Sector Accounting and Management at the University of Bergamo, Italy. She has published extensively on public sector accounting, accountability, performance measurement and management and co-production of public services.

Ileana Steccolini is Full Professor of Accounting at the University of Essex, UK. She is the Co-editor of Financial Accountability and Management and the Chair and Founder of the International Research Society for Public Management (IRSPM) Public Service Accounting and Accountability Group. She has published extensively on public sector accounting, accountability, performance measurement and governmental financial resilience.