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

Sicilia, Mariafrancesca; Steccolini, Ileana

doi:10.1080/14719037.2016.1243809

Cited by 36 publications

(51 citation statements)

References 19 publications

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“…Challenges facing public sector organizations and, in particular, those that are related to austerity policies, have highlighted a need to recognize that budgeting should go beyond the management control issue of keeping expenditure in line with funding. Therefore, over time, public budgets have taken on different roles, becoming tools for bargaining and allocating power, for planning and controlling, for providing impulses to the economic and social environment, and for ensuring transparency and stakeholder involvement (Sicilia and Steccolini 2017;Saliterer et al 2018). This multiplicity of functions has translated into a variety of budget formats and bases and in increasingly complex budgeting processes.…”

Section: Linking Strategic Planning Performance and Budgetingmentioning

confidence: 99%

Performance Budgeting in Context: An Analysis of Italian Central Administrations

Savignon

Costumato

Marchese

2019

Administrative Sciences

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The impact of financial austerity in many countries and the need to set the direction for governments have radically changed several aspects of Public sector management (Rubin and Willoughby 2014; Anessi-Pessina et al. 2016). A central component of this effort to transform public management involves using strategic planning and performance measures for budgeting decisions (Joyce 1997). Over the last decade, there has been an increase in the use of performance budgeting at the national as well as at subnational and local level, with varying approaches and results across countries (Bleyen et al. 2017; OECD 2017). This article analyzes the dynamics of strategic planning and performance management practices in relation to the budgeting processes in the context of the Italian central government, with the aim of evaluating whether a predominant integration model is apparent in relation to those used in different countries at the OECD level. Starting in 2009, reforms concerning the implementation of performance management tools in the Italian public sector have been promoted and revised, although the need to fully integrate the performance and budgeting processes looks urgent. Based on data from Italian Ministries, this article analyzes the type of relationship and the degree of coherence between adopted strategic plans and budgets. The results show the persistence of a prevalent misalignment between planning and budgeting. Data that were collected from the analysis of strategic plans and budgets from ten Ministries depict a patchy situation, in which some ministries integrate the processes defining a consistent and comparable model, while some others do not. In the conclusions, areas for improvement of the process are identified, while providing policy implications.

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Section: Linking Strategic Planning Performance and Budgetingmentioning

confidence: 99%

Performance Budgeting in Context: An Analysis of Italian Central Administrations

Savignon

Costumato

Marchese

2019

Administrative Sciences

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“…Hallerberg et al (2009) argued, in the European context, that all countries needed to centralize their budget processes because the centralization of the decision-making procedures reduces the size of the common pool resource problem, which occurs when a group that benefits from a particular type of government spending or tax exemption does not bear the full cost of such measures. Indeed, austerity and the consequences of the global financial crisis have often caused a recentralization of budgeting processes (Sicilia and Steccolini 2016).…”

Section: Standardized Pb Frameworkmentioning

confidence: 99%

“…Previous research (Cohen and Karatzimas 2014) has shown that PB could offer valuable information to avoid horizontal or unjustified budget cuts, to achieve better budget fund reallocations and improvements in the performance of specific operations. Changes in public budgeting, such as a shift to PB, are still under way, or their expected benefits are yet to be fully reaped and understood, while a number of unexpected and even undesired effects have arisen (Sicilia and Steccolini 2016).…”

Section: Introductionmentioning

confidence: 99%

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

Martí

2018

Journal of Comparative Policy Analysis: Research and Practice

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Previous literature indicates that the success of performance budgeting (PB) requires budget flexibility and the implementation of medium-term expenditure frameworks (MTEFs). This study focuses on the interlinkages between PB, MTEFs and budget flexibility in 34 OECD central governments. Most countries have adopted a medium-term perspective in the budget process, but budget flexibility is limited. The findings show that MTEFs, when implemented in the past, are positively associated with PB implementation. Countries which present a higher use of performance evaluations apply more intensified monitoring and public disclosure of organizational performance if ministries/agencies do not meet performance targets.

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“…In 2011 the Italian Central Government passed a reform (Sicilia, Steccolini, 2017) on local governments. A new managerial tool was introduced: the unique document of planning (DUP in Italian) (Bleyen, 2017).…”

Section: Citizen Participation In Shaping Public Services In Poviats mentioning

confidence: 99%

Participation of citizens in the creation of public services in Małopolska and Piacenza

Szczudlińska-Kanoś¹,

Sasak²,

Vendramini³

2018

European Journal of Service Management

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In recent years, the participation of citizens in public life plays an increasingly important role in the management, in particular in local government units at the local level. Changes in the needs and demands of citizens have led to the fact that social participation has effectively transformed itself into active, effective and multidirectional action. Local communities are becoming more aware of the fact that their active participation in public life, based on multilevel and multi-sectoral cooperation, depends on the quality of public services. The purpose of this paper is to show opportunities and different solutions of influence citizens on the shaping of public services in selected local governments units on the same level in Italy (Piacenza) and Poland (poviats in Małopolska).

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

Cited by 36 publications

References 19 publications

Performance Budgeting in Context: An Analysis of Italian Central Administrations

Performance Budgeting in Context: An Analysis of Italian Central Administrations

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

Participation of citizens in the creation of public services in Małopolska and Piacenza

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