Legacy Effect of Soviet Budgeting System on Public Capital Budgeting: Cases of Russia, Moldova, and Uzbekistan

Ermasova, Natalia; Guzman, Tatyana; Ceka, Erica

doi:10.1080/01900692.2021.1916950

Cited by 12 publications

(7 citation statements)

References 33 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Ermasova et al, [22] made a comparative study on capital budgeting system of Russia, Moldova, and Uzbekistan. This study uses the legacy effect of the Soviet past to explain the changes in public capital budgeting and management in the three former Soviet republics: The authors argued that the legacy of the Soviet planning and budgeting traditions in forms of the centralized control, inadequate capital planning, and strong informal powers of political elites are embedded in the capital budgeting and management practices of the case countries.…”

Section: Findings and Discussionmentioning

confidence: 99%

Management Control Systems as the Protagonist in Public Sector Reforms: Observations from Worldwide Selected Literature

Chowdhury

Shil

2022

Vestn. Ross. univ. družby nar., Ser. Gos. munic. upr.

View full text Add to dashboard Cite

Management control systems are used in private sector in assisting management to achieve the goals of the organizations. In the 1980s the performance of public organizations in industrial economies has been the target of severe questioning and the main reason for such questioning is the comparisons with private sector standards of returns on investment and it turned public sector organizations from service orientation to commercial orientation. In this context the practitioners started to adopt new management approaches as the basis for improving performance in the public sector. This new management approach or management control systems in the public sector creates the changes to the structures and processes of public sector organizations with the objective of getting them to run better. The introduction of this new management approach in the public sector was to promote a culture of performance. The present study is an effort to understand the role of management control systems in the worldwide public sector reforms agendas by illustrating literatures from various parts of the world.

show abstract

Section: Findings and Discussionmentioning

confidence: 99%

Management Control Systems as the Protagonist in Public Sector Reforms: Observations from Worldwide Selected Literature

Chowdhury

Shil

2022

Vestn. Ross. univ. družby nar., Ser. Gos. munic. upr.

View full text Add to dashboard Cite

show abstract

“…Discussions regarding public finances comprise issues such as the reform of public finances [5][6][7], quality of public financial management [8], and public finance sustainability [10]. Studies have reported that less developed economies are more exposed to the risks of short-term budgetary deficits [27].…”

Section: Sustainability Of Public Financesmentioning

confidence: 99%

“…Public finances play an important role in ensuring social progress. The literature reports such developments on the subject as the focus on the quality of public finance [2][3][4], public finance reform [5][6][7], the quality of public financial management [8,9], and the sustainability of public finances [10][11][12].…”

Section: Introductionmentioning

confidence: 99%

See 1 more Smart Citation

Supreme Audit Institutions and Sustainability of Public Finance. Links and Evidence along the Economic Cycles

et al. 2021

View full text Add to dashboard Cite

Against the backdrop of concerns for diminishing the vulnerabilities of the economies of the Member States, the EU has adopted measures to strengthen budgetary discipline and control of the public deficit. In this context, the responsibility of government institutions has increased, not only in ensuring the sustainability of public finances but also in direct or indirect cooperation for good economic governance. From this perspective, this study aims to assess the impact of macroeconomic variables and those associated with supreme audit institutions on the sustainability of public finances measured by the size and dynamics of government deficit and gross public debt. Additionally, the impact of the same variables on governmental effectiveness and control of corruption has also been assessed. The data collected from secondary sources and panel data models were used to conduct an empirical study of the EU Member States which covered the 2002–2019 period and the sub-periods, divided as follows: pre-crisis, crisis, and post-crisis. The results of the study show that supreme audit institutions, through their organizational structure, the nature of their activities, and professionalism, may contribute to the reduction of public deficit and gross public debt and, implicitly, to higher efficiency and control of corruption. The results of analyses for the sub-periods show that ISAs played a more important role in reducing government deficit during crisis and post-crisis periods. By confirming or rejecting the results of the few studies that have been conducted so far, this study provides additional evidence that fills the gaps in the literature.

show abstract

“…Each technique has its own control procedure, which is a sequence of actions carried out in the course of control measures. The objectivity of the control results largely depends on the effectiveness of the method used [1][2][3].…”

Section: Introductionmentioning

confidence: 99%

Unproductive Costs and Loss of Time in Control Procedures of Budgetary Organizations

Khudayqulov¹

2022

eijmrms

View full text Add to dashboard Cite

show abstract

Legacy Effect of Soviet Budgeting System on Public Capital Budgeting: Cases of Russia, Moldova, and Uzbekistan

Cited by 12 publications

References 33 publications

Management Control Systems as the Protagonist in Public Sector Reforms: Observations from Worldwide Selected Literature

Management Control Systems as the Protagonist in Public Sector Reforms: Observations from Worldwide Selected Literature

Supreme Audit Institutions and Sustainability of Public Finance. Links and Evidence along the Economic Cycles

Unproductive Costs and Loss of Time in Control Procedures of Budgetary Organizations

Contact Info

Product

Resources

About