Download or read book Three Essays on Participative Budgeting written by Tae-Young Paik and published by . This book was released on 1989 with total page 157 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Three Essays on Participative Budgeting written by Tae-Young Paik and published by . This book was released on 1989 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Participative Budgeting and Its Effects on Employee Motivation written by Jorg Drischel and published by . This book was released on 2016-05-07 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: Essay from the year 2002 in the subject Business economics - Business Management, Corporate Governance, grade: 64% (England = B+), University of the West of England, Bristol (Bristol Business School - Bachelors Degree Business Administration), 31 entries in the bibliography, language: English, abstract: Accounting is an important aspect of management control. Budgets are unarguably the most obvious form of utilising accounting data to monitor and punish or reward strategic business units and consequently employees, regardless of whether they are managers or workers on the shop floor, according to their performance in relation to budgeted targets. "The budget is a financial plan for implementing the various decisions that management has made" (Drury 1997, p. 8). Participation in the formation process of budgets by those ultimately affected is practised in companies with the aim to generate a better-performing workforce. Empirical evidence on the effects of participative budgeting is ambiguous and the literature is fragmented. In this paper, I shall mainly review research on participative budgeting as well as other issues in budgeting and some critical perspectives on budgeting as a means of management control.
Download or read book Three Essays in Accounting written by Nicholas C. Ross and published by . This book was released on 2012 with total page 126 pages. Available in PDF, EPUB and Kindle. Book excerpt: The three chapters of this dissertation cover a broad spectrum of the accounting literature. The first chapter empirically addresses the question of whether top executives' consistent ability to profit from insider trading indicates talent that translates into superior firm operating performance. We find a short-term positive association between executives' relative trading profits and current performance measures. However, this association becomes negative over longer horizons, suggesting that insider trading profits are less a measure of managerial talent and more an exercise in rent extraction. The second chapter complements the ongoing empirical discussion surrounding participative budgeting by comparing a screening model of participative budgeting to a signaling model of top-down budgeting. Our contribution is to show that in the presence of sufficient ex-ante environmental uncertainty, private interim information availability or both, participative budgeting dominates the more centralized, top-down budgeting paradigm. Contrary to common belief, we find that the agency costs associated with participative budgeting largely persist under top-down budgeting; namely that the under either budgeting mode the agent's information preferences are single-peaked, while the principal favors either perfect information, or none at all. The final chapter presents a model of strategic intervention, where a principal contracts with an agent to exert effort and to ask for assistance should the latter receive unfavorable interim information. We find that the principal refrains from using intervention to provide incentives when communication between the two parties is undistorted. In an extension we conclude that the principal may use intervention inefficiently when the communication between the two parties is impeded.
Download or read book European public sector accounting written by Peter C. Lorson and published by Imprensa da Universidade de Coimbra / Coimbra University Press. This book was released on with total page 436 pages. Available in PDF, EPUB and Kindle. Book excerpt: Public sector accounting (PSA) and reporting was subject to considerable national reforms during the last decades and is in the focus of the European Commission aiming to harmonize the accounting systems of its Member States by developing European Public Sector Accounting Standards (EPSAS). Therefore, the topic is of high relevance for both academia and practitioners. This book provides different views about PSA in Europe as of today. It spans topics such as history of PSA, its differences to private sector accounting and finance statistics, as well as budgeting. A main part is devoted to International Public Sector Accounting Standards (IPSAS) by addressing their spread, conceptual framework and selected public sector specific standards, including a case study. Also, consolidated financial reporting is covered by drawing examples. This textbook is not only of use for students and researchers, but interested readers that seek for broad perspectives on PSA such as practitioners and members of intergovernmental organisations. It intends to complement university teaching modules on PSA as those accessible for free under www.offene.uni-rostock.de/online-course-european-public-sector-accounting.
Download or read book Dissertation Abstracts International written by and published by . This book was released on 2008 with total page 612 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Participatory Budgeting written by Anwar Shah and published by World Bank Publications. This book was released on 2007 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides rigorous and provocative understanding of the art and practice of participatory budgeting for those interested in strengthening inclusive and accountable governance.
Download or read book International Policy Diffusion and Participatory Budgeting written by Osmany Porto de Oliveira and published by Springer. This book was released on 2017-01-10 with total page 277 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores the international diffusion of Participatory Budgeting (PB), a local policy created in 1989 in Porto Alegre, Brazil, which has now spread worldwide. The book argues that the action of a group of individuals called “Ambassadors of Participation” was crucial to make PB part of the international agenda. This international dimension has been largely overlooked in the vast literature produced on participatory democracy devices. The book combines public policy analysis and the study of international relations, and makes a broad comparative study of PB, including cases from Latin America, Europe, and Sub-Saharan Africa. The book also presents a new methodology developed to examine PB diffusion, the “transnational political ethnography”, which combines in-depth interviews, participant observation and document analysis both at the local and transnational level.
Download or read book Participatory Budgeting in Europe written by Yves Sintomer and published by Routledge. This book was released on 2016-03-10 with total page 269 pages. Available in PDF, EPUB and Kindle. Book excerpt: Can participatory budgeting help make public services really work for the public? Incorporating a range of experiments in ten different countries, this book provides the first comprehensive analysis of participatory budgeting in Europe and the effect it has had on democracy, the modernization of local government, social justice, gender mainstreaming and sustainable development. By focussing on the first decade of European participatory budgeting and analysing the results and the challenges affecting the agenda today it provides a critical appraisal of the participatory model. Detailed comparisons of European cases expose similarities and differences between political cultures and offer a strong empirical basis to discuss the theories of deliberative and participatory democracy and reveal contradictory tendencies between political systems, public administrations and democratic practices.
Download or read book The Transformative Potential of Participatory Budgeting written by George Robert Bateman, Jr. and published by Routledge. This book was released on 2019-12-06 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this book, George Robert Bateman, Jr. presents a philosophical examination of the potential benefits of participatory budgeting (PB), with recommendations of how they might be realized. The work of social philosophers like Thomas Jefferson, John Dewey, Robert Putnam are studied to better understand the potential benefits and their effect on individuals and communities. Using social provisioning and John Fagg Foster’s theories of instrumental value and institutional adjustment, Bateman demonstrates how participatory budgeting in New York City (PBNYC) can realize its full potential and transform individual participants into their better selves and also transform their communities. This transformation can occur when participants are able to make decisions about things that matter in their lives. As more of us become empowered and actively engaged in deliberations concerning local economic/political issues the more we will experience public happiness, greater understanding of others, greater development of our morality, and an increased sense of belonging. The Transformative Potential of Participatory Budgeting will be of great interest to scholars in the fields of normative political theory, political philosophy, local politics, heterodox economics, institutional economics, political sociology, urban sociology, and community sociology.
Download or read book Advances in Management Accounting written by Chris Akroyd and published by Emerald Group Publishing. This book was released on 2023-10-24 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt: Volume 35 of Advances in Management Accounting features a diverse range of authors from Australia, Canada, New Zealand and the United States of America, focusing on theoretically sound and practical management accounting research which has a cutting-edge and wide-reaching appeal to both academics and practitioners.
Download or read book Gender Responsive and Participatory Budgeting written by Cecilia Ng and published by Springer. This book was released on 2015-11-17 with total page 225 pages. Available in PDF, EPUB and Kindle. Book excerpt: This unique book focuses on the hybridization of grassroots participation in planning, implementing, and developing gender-responsive budgeting. It explores the possibilities for gender sensitive budgeting when implemented using techniques that have been popularized by participatory governance activists. A combination of the two allows for a whole new way of ensuring public budgets are used equitably.
Download or read book Participatory Budgeting written by Anwar Shah and published by . This book was released on 2012 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides an overview of the principles underlying participatory budgeting. It analyzes the merits and demerits of participatory budgeting practices around the world with a view to guiding policy makers and practitioners on improving such practices in the interest of inclusive governance. This publication includes five regional surveys, and seven country case studies can be found on the accompanying CD ROM. The study explains that participatory budgeting has been advanced by budget practitioners and academics as an important tool for inclusive and accountable governance and has been implemented in various forms in many developing countries around the globe. It adds that through participatory budgeting, citizens have the opportunity to gain firsthand knowledge of government operations, influence government policies, and hold government to account. However, participatory processes also run the risk of capture by interest groups. Captured processes may continue to promote elitism in government decision making. This book examines the potential and perils of participatory budgeting, as observed from practices around the globe. It is divided into three parts. Part I presents the nuts and bolts of participatory budgeting. Part II surveys experiences with participatory budgeting in various regions of the world. Part III (Vol. 2) is on the CD ROM accompanying this book, and it examines case studies of practices in seven countries.
Download or read book Learning Citizenship by Practicing Democracy written by Elizabeth Pinnington and published by Cambridge Scholars Publishing. This book was released on 2009-12-14 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: For many years, the fields of citizenship education and participatory democracy have often operated independently from each other. During the last decade, the Transformative Learning Centre of the University of Toronto has nurtured multiple spaces for an interdisciplinary dialogue among scholars, practitioners and students from these two fields. One of those spaces was the Second International Conference on Citizenship Learning and Participatory Democracy, where close to 300 participants from all over the world shared ideas in more than 150 sessions, including discussions, round-tables, workshops and keynote addresses. This volume brings together a selected collection from the many papers submitted to the conference. Learning Citizenship by Practicing Democracy: International Initiatives and Perspectives includes an introductory essay, 18 chapters and a postscript, and is organized in three sections: I. Learning democracy in educational institutions II. Learning democracy in communities III. Learning democracy in participatory budgeting The articles in this book represent a variety of perspectives (as the authors come from different geographical and disciplinary locations), but they all share a commitment to improvements in theory, research and practice in the worldwide movement for deepening democracy and for an emancipatory citizenship education.
Download or read book International Trends in Participatory Budgeting written by Michiel S. De Vries and published by Springer Nature. This book was released on 2021-11-26 with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyses the participatory budgeting practice as it has evolved in evaluated countries, focusing on what is substantially at stake concerning the budget and issues involved, the actual participation, the way such processes are organised and administered, and the outcomes of such processes. It concludes that participatory budgeting in selected European countries is far away from the level of ‘best practice’, but that all experiences are not just trivial pursuits. The information collected serves to check, to what extent participatory budgeting as practiced in the countries involved presents a real attempt to change municipal budgets towards addressing the needs of marginalized groups and to improve decision-making based on local democracy and participation, or whether these processes as such are to be judged to be more important than any output and outcomes. The practices can neither be seen as a process of policy diffusion nor as a process of policy mimesis. The terminology of participatory budgeting remains, but the tools to achieve the goals resulted only in marginal changes in the status quo in municipalities in European countries practicing participatory budgeting, instead of resulting in radical changes to increase spending in favor of marginalized groups. Chapter 15 'Unraveled Practices of Participatory Budgeting in European Democracies' is available open access under a CC BY 4.0 license.
Download or read book Participatory Budgeting in Brazil written by Brian Wampler and published by Penn State Press. This book was released on 2010-11 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt: As Brazil and other countries in Latin America turned away from their authoritarian past and began the transition to democracy in the 1980s and 1990s, interest in developing new institutions to bring the benefits of democracy to the citizens in the lower socioeconomic strata intensified, and a number of experiments were undertaken. Perhaps the one receiving the most attention has been Participatory Budgeting (PB), first launched in the southern Brazilian city of Porto Alegre in 1989 by a coalition of civil society activists and Workers&’ Party officials. PB quickly spread to more than 250 other municipalities in the country, and it has since been adopted in more than twenty countries worldwide. Most of the scholarly literature has focused on the successful case of Porto Alegre and has neglected to analyze how it fared elsewhere. In this first rigorous comparative study of the phenomenon, Brian Wampler draws evidence from eight municipalities in Brazil to show the varying degrees of success and failure PB has experienced. He identifies why some PB programs have done better than others in achieving the twin goals of ensuring governmental accountability and empowering citizenship rights for the poor residents of these cities in the quest for greater social justice and a well-functioning democracy. Conducting extensive interviews, applying a survey to 650 PB delegates, doing detailed analysis of budgets, and engaging in participant observation, Wampler finds that the three most important factors explaining the variation are the incentives for mayoral administrations to delegate authority, the way civil society organizations and citizens respond to the new institutions, and the particular rule structure that is used to delegate authority to citizens.
Download or read book The Routledge Handbook of Chinese Citizenship written by Zhonghua Guo and published by Routledge. This book was released on 2021-11-29 with total page 688 pages. Available in PDF, EPUB and Kindle. Book excerpt: Two assumptions prevail in the study of Chinese citizenship: one holds that citizenship is unique to the Western political culture, and China has historically lacked the necessary conditions for its development; the other implies that China is an authoritarian regime that has always been subject to autocratic power, in which citizens and citizenship play a limited role. This volume negates both assumptions. On the one hand, it shows that China has its own unique and rich experiences of the emergence, development, rights, obligations, acts, culture, education, and sites of citizenship, indicating the need to widen the scope of citizenship studies to include non-Western societies. On the other hand, it aims to show that citizenship has been a core issue running through China's political development since the modern period, urging scholars to bring ‘citizenship’ into consideration in the study of Chinese politics. This Handbook sets a new agenda for citizenship studies and Chinese politics. Its clear, accessible style makes it essential reading for students and scholars interested in citizenship and China studies.
