{"title":"MTEF会影响发展中国家的年度预算吗?","authors":"T. Mkasiwa","doi":"10.1108/jaee-08-2019-0154","DOIUrl":null,"url":null,"abstract":"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. 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引用次数: 1
摘要
目的本文探讨了中期支出框架(MTEF)与年度预算的冲突,以及大学行为者如何应对发展中国家坦桑尼亚公立大学的这种冲突需求。设计/方法/方法本研究的数据来自访谈、观察和文件审查。数据分析过程以组织外表和组织虚伪的概念为指导。调查结果显示,虽然国家要求大学实施MTEF,但预算编制者和管理者在年度预算中专注于基本预算问题。由于这些相互冲突的要求,出现了脱钩,因为在MTEF实施中,行为者的言论和行动之间存在不一致。作为回应,行动者有组织地虚伪。谈话和行动是通过发展有利于效果和象征性的层次来组织的。效益层表明,行为者正专注于年度预算编制,而象征层通过创建立面,表明行为者象征性地实施了MTEF。实际含义该文件建议,政府、西方捐助者(如国际货币基金组织和世界银行)和双边捐助者的预算改革应侧重于解决年度预算中的基本问题,而不是提倡复杂的改革,迫使行为者虚伪和发展外表。此外,大学管理层应解决基本的预算问题,以避免在年度预算中出现预算游戏。独创性/价值这是第一篇运用有组织虚伪的概念来研究MTEF的论文。通过展示有效层,本文回应了调查会计在实践中如何运作的呼吁(van Helden et al.,2021)。此外,通过呈现象征层,论文回应了研究立面是如何创建的呼吁(Michelon等人,2016)。本文论证了组织虚伪的概念如何与组织外表的概念很好地结合。
Does the MTEF shape annual budgets in a developing country?
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.