公共部门成果预算制度化:政治和经济压力

IF 2.3 Q2 BUSINESS, FINANCE
N. Alsharari
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引用次数: 6

摘要

本文旨在解释在公共部门改革之后,在公共部门组织中实施基于结果的预算(RBB)的外部和内部影响的相互作用。设计/方法/方法本文对国家强制实施的RBB系统进行了解释性案例研究,从深入访谈、文件分析和直接观察中获取证据。本文借鉴了Alsharari(2013)的语境框架,该框架综合了三种分析制度变迁的方法:Dillard等人(2004)的分析外部性的新制度社会学(NIS)框架;Burns和Scapens(2000)基于旧制度经济学(OIE)的内部变革过程框架和Hardy(1996)的权力和政治动员模型。此外,运用Pettigrew(1987)的语境框架对不同视角进行整体整合,整合理论视角。调查结果调查结果表明,约旦的国家改革议程代表了向新公共管理(NPM)模式的转变,此前国家预算表现一直很差。研究结果还表明,NPM的理念,如以结果为导向和基于绩效的问责制,被用于应对常见的经济和社会压力,如预算不足和公众对政府服务提供的反感,以及全球化的压力。制度分析证实了约旦海关机构实施的会计变化的“路径依赖”和演化性质。研究还得出结论,从观察组织的工作惯例和做法,会计变革的实施不仅仅是一个象征性的创新。本研究为RBB在经济和公共政策中的作用提供了实地调查证据,对政治家、经济学家、学者和政府领导人具有重要意义。政治和经济一级的变化,特别是在实行财政改革和海关现代化项目方面的变化,导致了组织一级的结构和制度的变化,特别是在执行区域协调方面的变化。这项研究有正常的局限性。合法权力在组织变革过程中的作用可以受到进一步审查,特别是在发展中国家的公共部门。纵向研究也可以肯定本案例研究的制度分析。原创性/价值本研究通过提供进一步的理解和约旦公共部门会计变化动态的厚实解释,为会计文献做出了贡献。它利用上下文框架来研究会计变化,该框架试图通过整合分析层次来克服单一维度理论(如NIS和OIE)的局限性。案例研究提供了内部动态如何与外部压力相互作用的见解,并认识到组织领域是政治、经济和组织层面之间的联系。它更直接地解决了新的会计准则和做法的出现,传播和实施的动态。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Institutionalization of results-based budgeting in the public sector: political and economic pressures
PurposeThis paper aims to explain the interaction of external and internal influences in the imposition of results-based budgeting (RBB) in a public sector organization, subsequent to public sector reforms.Design/methodology/approachThe paper uses an explanatory case study of a state-imposed RBB system, drawing evidence from in-depth interviews, document analysis, and direct observation. The paper draws on Alsharari's (2013) contextual framework which synthesizes three approaches to analyzing institutional change: Dillard et al.'s (2004) New Institutional Sociology (NIS) framework for analyzing externalities; Burns and Scapens' (2000) framework inspired by old institutional economics (OIE) for internal processes of change and Hardy (1996) power and politics mobilization model. In addition, Pettigrew's (1987) contextual framework is used for its holistic incorporation of different perspectives and to integrate theoretical perspectives.FindingsThe findings show that Jordan's National Reform Agenda represented a turning towards the New Public Management (NPM) model, following entrenched poor state budget performance. The findings also show that NPM ideas, such as results orientation and performance-based accountability, are invoked in response to common economic and social pressures, such as budget insufficiency and public antipathy to government service provision, as well as the pressures of globalization. Institutional analysis confirms the “path-dependent” and evolutionary nature of accounting change implemented in Jordan's customs agency. The study also concludes, from observation of the organization's work routines and practices, that the implementation of accounting change was not merely a symbolic innovation.Research limitations/implicationsThis study has significant implications for politicians, economists, academics and government leaders as it provides fieldwork evidence about the role of RBB in the economy and public policy. Changes at the political and economic level, particularly with respect to the introduction of the fiscal reforms and customs modernization projects, have resulted in changes to structures and systems at the organizational level, particularly the implementation of RBB. This study is subject to normal limitations. The role of legitimate power in the organizational change process can be subject to further examination, especially in the public sectors of developing countries. A longitudinal study could also affirm the institutional analysis of the present case study.Originality/valueThe study contributes to accounting literature by providing further understanding and a thick explanation of the dynamics of accounting change in the Jordanian public sector. It utilizes a contextual framework for studying accounting change that attempts to overcome the limitations of single-dimension theories, such as NIS and OIE, by integrating levels of analysis. The case study provides insight into how internal dynamics interact with external pressures and recognizes the organizational field as a link between political, economic and organizational levels. It more directly addresses the dynamics of emergence, diffusion and implementation of new accounting criteria and practices.
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来源期刊
Asian Review of Accounting
Asian Review of Accounting BUSINESS, FINANCE-
CiteScore
3.20
自引率
25.00%
发文量
32
期刊介绍: Covering various fields of accounting, Asian Review of Accounting publishes research papers, commentary notes, review papers and practitioner oriented articles that address significant international issues as well as those that focus on Asia Pacific in particular.Coverage includes but is not limited to: -Financial accounting -Managerial accounting -Auditing -Taxation -Accounting information systems -Social and environmental accounting -Accounting education Perspectives or viewpoints arising from regional, national or international focus, a private or public sector information need, or a market-perspective or social and environmental perspective are greatly welcomed. Manuscripts that present viewpoints should address issues of wide interest among accounting scholars internationally and those in Asia Pacific in particular.
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