Budgeting in Russia

Kraan, Dirk-Jan; Bergvall, Daniel; Hawkesworth, Ian; Kostyleva, Valentina; Witt, Matthias

doi:10.1787/budget-v8-art7-en

Cited by 14 publications

(8 citation statements)

References 1 publication

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“…While it was possible to detect some features in the code depicting the legacy of the Soviet era, its adoption was applauded by many international observers such as the IMF and the World Bank as a significant step forward in modernizing the Russian public sector (Diamond, 2002, 2003, 2005). As pointed out by Kraan et al (2008), the Budget Code put the Russian budget process on a modern footing.…”

Section: The Evolution Of Russian Central Government Accountingmentioning

confidence: 99%

“…However, it is not clear at present whether the division of functions and responsibilities was properly realized. As reported by Kraan et al (2008), there are signs that many services and agencies continue to make policy, while ministries are often engaged in execution rather than policy‐making. This suggests that the reorganization of the Russian executive branch was carried through in a formal sense.…”

Section: Exploring Accounting In Its Context: the Three “Lenses” Appliedmentioning

confidence: 99%

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Exploring Russian central government accounting in its context

Timoshenko¹,

Adhikari²

2009

Journal of Accounting &Amp; Organizational Change

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PurposeThe purpose of this paper is to contribute to knowledge about Russian public sector accounting in times of change by exploring the emergence of a new way of accounting for Russian central government.Design/methodology/approachIn this paper, accounting is viewed as a social and institutional practice. A frame of reference guided by three theoretical perspectives is elaborated on. This troika incorporates a system approach to accounting, an accountability approach, and an institutional approach. Document search represents the major method of collecting data for this paper.FindingsThis paper suggests that launching a nascent version of Russian central government accounting is better comprehended in terms of legitimacy rather than in terms of instrumentality.Research limitations/implicationsThis paper focuses on the appearance of up‐to‐date accounting provisions at macro‐level and does, therefore, have limitations with regard to scope. This makes it intellectually rewarding to link the central government initiatives with endeavours to implement them at different levels of government and in specific public sector organizations.Originality/valueBearing in mind, the lack of consistent research efforts on the topic in Western English‐language literature, this paper strives to bring rather “alien” Russian central government accounting into the international arena for the purposes of cross‐national comparisons and wide‐ranging discussions. It also contributes to the literature dealing with the role of international organizations in the reform of public sector accounting.

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Section: The Evolution Of Russian Central Government Accountingmentioning

confidence: 99%

Section: Exploring Accounting In Its Context: the Three “Lenses” Appliedmentioning

confidence: 99%

Exploring Russian central government accounting in its context

Timoshenko¹,

Adhikari²

2009

Journal of Accounting &Amp; Organizational Change

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“…22 Russian Ministry of Finance, Budget for Citizens to the Federal Law on the Federal Budget for 2020 and for the Planning Period of 2021 and 2022 [Бюджет Для Граждан к Федеральному закону о федеральном бюджете на 2020 год и на плановый период 2021 и 2022 годов], 2019. 23 Kraan et al, 2008. of the current year's budget overlaps with reporting and auditing of the previous year's budget and drafting and approval of the following year's budget. 25 For an illustration of the annual budget process in Russia, see Figure 3.1.…”

Section: Overview Of Russia's Defense Budgeting Processmentioning

confidence: 99%

Planning, Programming, Budgeting, and Execution in Comparative Organizations: Volume 1, Case Studies of China and Russia

2024

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The U.S. Department of Defense (DoD) Planning, Programming, Budgeting, and Execution (PPBE) process is a key enabler for DoD to fulfill its mission. But in light of a dynamic threat environment, increasingly capable adversaries, and rapid technological changes, there has been increasing concern that DoD's resource planning processes are too slow and inflexible to meet warfighter needs. 1 As a result, Congress mandated the formation of a legislative commission in Section 1004 of the National Defense Authorization Act for Fiscal Year 2022 to (1) examine the effectiveness of the PPBE process and adjacent DoD practices, particularly with respect to defense modernization; (2) consider potential alternatives to these processes and practices to maximize DoD's ability to respond in a timely manner to current and future threats; and (3) make legislative and policy recommendations to improve such processes and practices for the purposes of fielding the operational capabilities necessary to outpace nearpeer competitors, providing data and analytical insight, and supporting an integrated budget that is aligned with strategic defense objectives. 2 The Commission on PPBE Reform requested that the National Defense Research Institute provide an independent analysis of PPBE-like functions in selected other countries and other federal agencies. This report, part of a four-volume set, analyzes the defense budgeting processes of China and Russia. Volume 2 analyzes the defense budgeting processes of allied countries and partners. Volume 3 analyzes the PPBE-like processes of other U.S. federal agencies. Volume 4, an executive summary, distills key insights from these three analytical volumes. The commission will use insights from these analyses to derive potential lessons for DoD and recommendations to Congress on PPBE reform. This report should be of interest to those concerned with the improvement of DoD's PPBE processes. The intended audience is mostly government officials responsible for such processes. The research reported here was completed in March 2023 and underwent security review with the sponsor and the Defense Office of Prepublication and Security Review before public release.

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“…However, in fact, Russian municipalities in general are subject to strong external accountability (Klimanov and Mikhaillova, 2011). This is generally connected to the fiscal stress of Russian municipalities, as a growing discrepancy between fiscal autonomy and spending mandates within municipal responsibilities has to be bridged by grants from regional and federal authorities (Kraan et al, 2008;World Bank report, 2014). In the case of a selected municipality, the share of grants in the municipal budget revenue side grew from around 49% in 2009 to 63% in 2014.…”

Section: Empirical Backgroundmentioning

confidence: 99%

Performance budgeting as a “creative distraction” of accountability relations in one Russian municipality

Aleksandrov

Bourmistrov

Grossi

2020

JAEE

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PurposeThe paper explores how the implementation of performance budgeting unfolds public managers' attention and responses to competing accountability demands over time.Design/methodology/approachThis is a longitudinal study of one Russian municipality's implementation of PB under central government pressures during 2013–2017. Using triangulation of 25 interviews, documentary analysis and field observations, we employed institutional logics to guide the study.FindingsThe paper demonstrates the dynamic properties of PB construction under competing accountability demands via the “creative distraction” metaphor. PB was a “distraction” mechanism, which, on one hand, strengthened external accountability, while, on the other, distracting the municipality from internal municipal demands. Nevertheless, this “distraction” was also “creative,” as it produced proactive responses to competing accountability demands and creative effects over time. Specifically, PB also led to elements of creative PB negotiations between departments when managers started cooperating with redirecting the irrelevant constraints of performance information in budgeting into necessary manipulations for municipal survival. The demonstrated “creative distraction” is explained by the changing institutional logics of public managers supplemented by a set of individual factors.Originality/valueThe paper responds to the recent calls to study PB practice under several accountability demands over time. In this regard, we show the value of public managers' existing institutional logics as they shape PB's capacity to balance competing accountability demands. As we revealed, this capacity can be limited, due to possible misalignment between managers' attention toward “what to give an account for” during budget formation (input orientation driven by OPA logic) and “what is demanded” with the introduction of PB (output orientation driven by NPM logic). Yet, the elements of proactive managerial responses are still evident over time, explained by a set of individual factors within the presented case, namely: learning NPM logic, strengthened informal relationships and a common saturation point reflected by managers.

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Budgeting in Russia

Cited by 14 publications

References 1 publication

Exploring Russian central government accounting in its context

Exploring Russian central government accounting in its context

Planning, Programming, Budgeting, and Execution in Comparative Organizations: Volume 1, Case Studies of China and Russia

Performance budgeting as a “creative distraction” of accountability relations in one Russian municipality

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