The Experience of a Medium-Term Expenditure Framework in Turkey

Demirbaş, Tolga

doi:10.1007/978-981-15-1914-7_4

Cited by 2 publications

(4 citation statements)

References 12 publications

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“…The paper has investigated the MTEF in a university setting, which was previously unexplored. Previous studies in a university setting focused on other budgeting systems (see, for example, Whalen, 1991;Hearn et al, 2006;Moll and Hoque, 2011;Deering and S a, 2018;Veldkamp, 2018;Liverpool et al, 1998;Brock, 1996;Jalali Aliabadi et al, 2019;Demirbas ¸, 2020;Ekanem, 2014). The paper thus shows that at the international level, Western donors promote the MTEF reform in developing countries (Tarschys, 2003;Schiavo-Campo, 2009), while at the national level, the state advocates implementation of MTEF in all public institutions, including Universities.…”

Section: Discussionmentioning

confidence: 99%

“…, 1998; Brock, 1996; Jalali Aliabadi et al. , 2019; Demirbaş, 2020; Ekanem, 2014). The paper thus shows that at the international level, Western donors promote the MTEF reform in developing countries (Tarschys, 2003; Schiavo-Campo, 2009), while at the national level, the state advocates implementation of MTEF in all public institutions, including Universities.…”

Section: Discussionmentioning

confidence: 99%

“…, 1998), program budgeting system (Brock, 1996), a performance budgeting system (Jalali Aliabadi et al. , 2019), a modern public expenditure management system (Demirbaş, 2020), a zero-based budgeting system (Ekanem, 2014) and an activity-based budgeting system (Kenno and Sainty, 2017). Other scholars have compared different budgeting systems, other than the MTEF (Wilson, 2002; Alabi et al.…”

Section: Previous Literature On the Mtefmentioning

confidence: 99%

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Does the MTEF shape annual budgets in a developing country?

Mkasiwa

2022

JAEE

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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.

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Section: Discussionmentioning

confidence: 99%

Section: Discussionmentioning

confidence: 99%

Section: Previous Literature On the Mtefmentioning

confidence: 99%

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Does the MTEF shape annual budgets in a developing country?

Mkasiwa

2022

JAEE

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“…The accrual accounting element is recording transactions based on when they occurred, rather than when payment was made or received. Detailed budget information publication and dissemination to the public is a measure to increase transparency in MTEF (Demirbaş, 2020).…”

Section: Introductionmentioning

confidence: 99%

Medium Term Programmes Implemented in Türkiye: Problems and Solution Suggestions

YERGİN,

GÜNSAN,

YİĞENOĞLU

2023

Fiscaoeconomia

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Türkiye prepared its first Medium Term Programme (MTP) covering the period 2006-2008 (the year of implementation of the first MTP was also the year of the start of the accession negotiations to the European Union) in order to shape public policies on the basis of strategic objectives and direct resource allocation accordingly. Including the first MTP, a total of 18 MTPs have been announced so far, and the last MTP covers the period 2023-2025. MTPs are not only a guide for budget policy but also of great importance for public finance. In the periods when the MTP was implemented in Türkiye, issues such as growth and employment, public finance, balance of payments, and price stability were generally evaluated within the scope of the MTP. In recent years, changes have been made in the content of MTPs in line with the developments and priorities in the world economy. In this context, "Green Transformation" and "Financial Stability" were also included in the MTP covering the 2023-2025 period. The targets set in the MTPs and the actual figures should be monitored in order to assess the budget performance correctly and to maintain the stability of public finances. This study analyses to what extent the targets set in the MTPs have been achieved and, if not, what the reasons for this failure are. This study analyses to what extent the targets set in the MTPs have been achieved and, if not, what the reasons for this failure are. Since the MTPs announced in 2006 are analyzed in this study, it is thought that important inferences will be made about the performance of the Turkish economy and more accurate evaluations will be made in identifying and solving problems.

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The Experience of a Medium-Term Expenditure Framework in Turkey

Cited by 2 publications

References 12 publications

Does the MTEF shape annual budgets in a developing country?

Does the MTEF shape annual budgets in a developing country?

Medium Term Programmes Implemented in Türkiye: Problems and Solution Suggestions

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