Performance Budgeting and Medium-Term Expenditure Frameworks: A Comparison in OECD Central Governments

Martí, Caridad

doi:10.1080/13876988.2018.1526492

Cited by 7 publications

(8 citation statements)

References 32 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Medium-Term Expenditure Framework (MTEF) is a concept introduced by the World Bank and IMF, which is nothing but a recommendation that governments in the world, especially developing countries, make efforts to think about and design activity plans, along with their sustainable financing from year to year so that mission and vision is finally really achievable (Martí, 2019;Raudla, Douglas, & MacCarthaigh, 2022).…”

Section: Resultsmentioning

confidence: 99%

Planning and Budgeting of Tourism Sector in West Nusa Tenggara

Kharisma

Wardhana

Arsani

et al. 2022

EDAJ

View full text Add to dashboard Cite

West Nusa Tenggara is one of the central province of tourist destinations in Indonesia. This study aims to identify the consistency between planning and budgeting of the tourism sector in West Nusa Tenggara Province. Consistency analysis is done by analyzing the vision, mission, program, and budget. In addition, it compares planning and budgeting according to variance and percentage change between documents. The results showed that the level of consistency of the RPJPD and RPJMD as well as the RKPD in West Nusa Tenggara Province could be categorized as "excellent". In addition, this consistency is reflected in the total variance and standard deviation. Meanwhile, the analysis of the RPJMD and Renstra shows that there is a mismatch between the vision and mission and is categorized as "bad". Finally, the analysis of the consistency of budget values in the RPJMD and DPA shows that there are inconsistencies in planning and budgeting. Furthermore, the comparison between the target and the realization shows that in 2021, West Nusa Tenggara will not be able to achieve its target. These results indicate that the local government should evaluate the tourism program in the planning and budgeting process to obtain optimal results.

show abstract

Section: Resultsmentioning

confidence: 99%

Planning and Budgeting of Tourism Sector in West Nusa Tenggara

Kharisma

Wardhana

Arsani

et al. 2022

EDAJ

View full text Add to dashboard Cite

show abstract

“…Vandierendonck (2014) states that spending reviews can have two dimensions -1) a strategic dimension questioning the relevance of public funding for a specific policy objective; 2) a tactical dimension aiming at increasing -for policies passing the strategic test -the efficiency of each public euro spent by optimising the relationship between expenditure level and impact, for example in terms of quality of service. There (Marti, 2019) also indicates the importance of linkage between performance budgeting, budget flexibility and the implementation of medium-term expenditure frameworks. One of the primary solutions could be the integration of performance budgeting evaluation within the spending review process.…”

Section: Spending Reviews As Part Of Budget Processmentioning

confidence: 99%

Spending review as essential part of public sector budgeting: Latvian experience

Ketners¹

2020

Economic Science for Rural Development

View full text Add to dashboard Cite

One of the modern trends in public sector budget governance is evaluation of allocation of the resources, re-allocation of budget resources to achieve political goals and ensure sustainable financing for different public needs. This study is the first analysis of Latvian experience of public spending reviews in 2016 – 2019, characterises present patterns and proposes changes for future spending reviews. In general, the Ministry of Finance is conducting public spending review as quite technocratic exercises – an opportunity to make sure that existing public institutions’ budgets are being spent as efficiently as possible and conduct decision making on the civil service level. However, involvement of political level is a possibility to ensure that public spending objectives are met and the allocation of public resources reflects policy goals. The main task of the paper is to analyse the Latvian experience of regular public spending reviews and generalize recommendations for other countries and future development of the spending reviews. It can be concluded that increasing prioritization of budgetary spending and its relation with economic development can be supported by spending reviews as a mechanism to increase government spending in priority policy areas and to ensure reallocation of resources for underfinanced budget programmes through improvement of the efficiency of expenditures. Recommendations on improvement of the spending review process and possible changes to the budget law legislation are worked out.

show abstract

“…Despite being considered an aspect of effective budgetary management (Sherwood, 2015; Caiden, 2010), it has been reported to be complex and challenging, even in developed countries (Sherwood, 2015; Wanna et al. , 2010; Martí, 2019; OECD, 1997, 2014). Other scholars criticize the MTEF and its implementation (Schick, 2009; Wynne, 2005; Schiavo-Campo, 2009; Hopper et al.…”

Section: Introductionmentioning

confidence: 99%

“…Although the MTEF is argued to be complex (Sherwood, 2015; Wanna et al. , 2010; Martí, 2019; OECD, 1997, 2014), other scholars argue that it is the contextual environment of the developing countries which constrains MTEF success (Lienert and Sarraf, 2001; Schick, 2008). Other studies reveal that MTEF is constrained by the civil servants through indigenous neo-patrimonial governance traits (Allen, 2009; Lassou, 2017).…”

Section: Introductionmentioning

confidence: 99%

“…Western donors, such as the International Monetary Fund (IMF) and the World Bank, and bilateral donors, such as the Department for International Development, have actively promoted MTEF reform in developing countries by making their contributions conditional on its adoption and implementation (Tarschys, 2003;Schiavo-Campo, 2009). Despite being considered an aspect of effective budgetary management (Sherwood, 2015;Caiden, 2010), it has been reported to be complex and challenging, even in developed countries (Sherwood, 2015;Wanna et al, 2010;Mart ı, 2019;OECD, 1997OECD, , 2014. Other scholars criticize the MTEF and its implementation (Schick, 2009;Wynne, 2005;Schiavo-Campo, 2009;Hopper et al, 2017;Lassou and Hopper, 2016;Filc and Scartascini, 2010).…”

mentioning

confidence: 99%

See 1 more Smart Citation

Does the MTEF shape annual budgets in a developing country?

Mkasiwa

2022

JAEE

View full text Add to dashboard Cite

PurposeThis paper explores how the Medium-Term Expenditure Framework (MTEF) conflicts with annual budgeting and how University actors responded to such conflicting demands in a public university in Tanzania, a developing country.Design/methodology/approachThe data for this study were collected from interviews, observations and document reviews. Data analysis processes were guided by the concepts of organizational façades and organized hypocrisy.FindingsThe findings show that while the state required the university to implement the MTEF, budget preparers and managers were concentrating on basic budgeting problems in annual budgeting. As a result of these conflicting demands decoupling occurred, as there were inconsistencies between the talk and actions of actors in MTEF implementation. In response, actors engaged in organized hypocrisy. The talk and actions were organized by developing pro-effective and symbolic layers. The pro-effective layer showed that actors were concentrating on annual budgeting, while the symbolic layer, through the creation of façades, showed that actors symbolically implemented the MTEF.Practical implicationsThe paper suggests that budgetary reforms of governments, Western donors, such as the Inter-national Monetary Fund and the World Bank, and bilateral donors should focus on addressing the basic problems in annual budgeting rather than advocating complex reforms that compel actors to engage in hypocrisy and developing façades. Moreover, university management should address basic budgeting problems to avoid budgeting games during annual budgeting.Originality/valueThis is the first paper to employ the concept of organized hypocrisy to investigate the MTEF. By demonstrating the pro-effective layer, the paper responds to the call for investigation of how accounting works in practice (van Helden et al., 2021). Moreover, by presenting the symbolic layer, the paper responds to the call to investigate how facades are created (Michelon et al., 2016). The paper demonstrates how the concept of organized hypocrisy works well with the concept of organizational facades.

show abstract

Performance Budgeting and Medium-Term Expenditure Frameworks: A Comparison in OECD Central Governments

Cited by 7 publications

References 32 publications

Planning and Budgeting of Tourism Sector in West Nusa Tenggara

Planning and Budgeting of Tourism Sector in West Nusa Tenggara

Spending review as essential part of public sector budgeting: Latvian experience

Does the MTEF shape annual budgets in a developing country?

Contact Info

Product

Resources

About