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Do open budget institutional changes improve social development?

Welles Matias de Abreu, Ricardo Corrêa Gomes
2016 Contabilidade, Gestão e Governança  
This study aims to verify whether better social development occurs when open budget institutional changes are in place and whether open budgeting and social development are related to democratic regimes  ...  The main findings of the paper are that the combination of transparency, participation and accountability leads to higher levels of social development and that open budgets and social development are associated  ...  Access to Basic Knowledge, Access to Information and Communication, Health and Wellness, and Ecosystem Sustainability; and Opportunity comprehends Personal Rights, Personal Freedom and Choice, Tolerance  ... 
doi:10.21714/1984-3925_2016v19n3a5 fatcat:5zarvrr6c5a6dmer6hnieo3isy

Transparency in the Budget Process

Elizabeth Garrett, Adrian Vermeule
2006 Social Science Research Network  
Second, transparency may refer to the inputs of budgeting; here the ideal is to ensure that the decision-making process is itself conducted in public.  ...  Second, transparency may refer to the inputs of budgeting; here the ideal is to ensure that the decision-making process is itself conducted in public.  ...  is most suited to making decisions about the various aspects of budgeting.  ... 
doi:10.2139/ssrn.877951 fatcat:5rl244ahvfbyhm4mofdtxnbovy

Allocating Personal Budgets/Grants to Carers

Wendy Mitchell, Caroline Glendinning
2016 Journal of Social Work  
English policy and practice guidance recommends local authorities offer personal budgets to all adults eligible for social care support using transparent and equitable allocation systems which maximise  ...  Applications The paper develops the evidence base surrounding resource allocation to carers through carer grants/personal budgets.  ...  Acknowledgements The authors would like to thank the carers lead officers and their authorities who participated in the study. Funding Acknowledgement References  ... 
doi:10.1177/1468017316651994 fatcat:wwmw52cqefcyjecgvrfdqydpam

Participatory health system priority setting: Evidence from a budget experiment

Joan Costa -Font, Joan Rovira Forns, Azusa Sato
2015 Social Science and Medicine  
Such experiments simulate a realistic budget resource allocation assessment among competitive programs, and position citizens as decision makers responsible for making 'collective sacrifices'.  ...  This paper explores the use of a participatory budget experiment (with 88 participants clustered in social groups) to model public health care reform, drawing from a set of realistic scenarios for potential  ...  inclusive personal preferences in social justice valuations.  ... 
doi:10.1016/j.socscimed.2015.10.042 pmid:26517295 fatcat:xxxketq2ovbktfcp4haige4esa

Minimum Income Standards: How Might Budget Standards be set for the UK?

2005 Journal of Social Policy  
How much emphasis should be given to scientific prescriptions for health compared to popular cultural practices captured by national surveys of poverty and social exclusion or agreed by the consensus of  ...  The transparency of evidence to maintain a defined standard of living along with the minimal personal costs involved are key attractions.  ...  Acknowledgements I am very grateful to John Veit-Wilson and referees for critical thoughts and comments.  ... 
doi:10.1017/s0047279405009189 fatcat:ejklcjwpbjfv7e63ps7fbff4zy

Parliaments and Budgeting: Understanding the Politics of the Budget

Carlos Santiso
2006 Social Science Research Network  
Concluding remarks: Politics of public budgeting Parliaments can make an important contribution towards improving transparency and accountability in the management of public finances, provided that they  ...  As Schick (2002:17) underscores, 'the legislature's new role in budgeting cannot come from government's weakness […] the legislature's role must be defined more in terms of policy, accountability, and  ...  Legislatures entrusted budgetary authority to the government because they could not trust themselves to make responsible financial decisions.'  ... 
doi:10.2139/ssrn.875858 fatcat:zavpw4xybbdshe3dmywlrh45za

Budget Institutions and Fiscal Responsibility: Parliaments and the Political Economy of the Budget Process

Carlos Santiso
2005 Social Science Research Network  
Legislatures entrusted budgetary authority to the government because they could not trust themselves to make responsible financial decisions.'  ...  Similarly, a lack of discipline and budget realism in making strategic policy choices leads to a mismatch between policies and resources, with the result being inadequate funding for operations.' 5 As  ... 
doi:10.2139/ssrn.657663 fatcat:cm2phkv2grfw3mieylzc6orgzi

The Political Advantage of Soft Budget Constraints

Raj M. Desai, Anders Olofsgård
2003 Social Science Research Network  
One of the enduring puzzles in transition economies is why incumbent politicians postpone reforms aimed at hardening budget constraints towards unproductive firms.  ...  To show this, we develop a voting model with incomplete information in which politicians who are unable to identify or implement productivity-enhancing reforms can hide their inability through firm subsidies  ...  The centrality of employment in our treatment of the decision politicians make in choosing to enforce hard budget constraints is based on evidence of the political cost of high unemployment in the transition  ... 
doi:10.2139/ssrn.539222 fatcat:gtr3wp3cl5cldfdgwz4i4pluti

Fiscal Politics in Time: Paths to Budget Consolidation 1980-2000

Sebastian Dellepiane, Niamh Hardiman
2010 Social Science Research Network  
This leads us to re-evaluate the literature on fiscal consolidation that flourished during the 1980s and 1990s.  ...  We propose a focus on pathways rather than episodes of adjustment, to recapture what Pierson terms 'politics in time'.  ...  These diverse interpretations arise from trying to link discretionary policy choices to short-term fluctuations in the structural components of the budget.  ... 
doi:10.2139/ssrn.1600669 fatcat:rykr7yxn3jcxtokqfczf4kjiiq

Assessing Reforms of Government Accounting and Budgeting

Ken A. Smith, Rita Hartung Cheng
2004 Social Science Research Network  
We analyze four (4) frameworks for assessing the success of government reforms of accounting and budgeting systems and apply our analysis to performance budgeting reforms in U.S. states.  ...  Three policy suggestions are given: 1) Legislators should focus on incentives for managers to report performance measures, 2) Performance budgeting should be done on a comparable basis across states, and  ...  Budgeting also aids in the two key elements of a management information system: decision-making and control (Zimmerman 2003) .  ... 
doi:10.2139/ssrn.616921 fatcat:32h4b6ddyrbwxglbt46xpdhwpm

Truth in Government: Beyond the Tax Expenditure Budget

Julie Roin
2002 Social Science Research Network  
to make one-sided decisions-and having heard those viewpoints, to make better decisions.  ...  will make governmental decisions somewhat more transparent.  ... 
doi:10.2139/ssrn.350981 fatcat:rmynfpyljjfy5i56gbovehk764

Federal Budget Balance: Tonic or Toxin? Fiscal Irresponsibility: The Balanced Budget Amendment of "Contract with America"

Charles J. Whalen
1998 Social Science Research Network  
Its passage does not substitute for the need to make difficult choices.  ...  no special expertise in budget matters; and the Constitution's framers sought to exclude the judiciary from fiscal decisions.  ... 
doi:10.2139/ssrn.87122 fatcat:mvwxyolyzzcjxiux72taw2il3a

Public Management Reform and Economic and Social Development

Michael Keating
2001 OECD Journal on Budgeting  
This has naturally led to an extension of the reform agenda to embrace wider issues of governance, including the decision-making mechanisms and information systems which have shaped government programmes  ...  This paper argues that these types of issues cannot be avoided if a better balance is to be achieved between economic and social policies by more closely integrated policies that better complement each  ...  , especially among long-term unemployed persons and single parents, and eventual savings to the budget.  ... 
doi:10.1787/budget-v1-art12-en fatcat:egqfsxiyrngx7kk5z4vwyl2ekm

The Legislature and the Budget

Rick Stapenhurst
2004 Social Science Research Network  
consensus around, the budget.  ...  Fourthly, the existence of a legislative budget research capacity can enable the legislature to make informed contributions to budget formulation.  ... 
doi:10.2139/ssrn.1023940 fatcat:r3rpjmsxmva73lfruamfyjxdte

The EU Budget - How Much Scope for Institutional Reform?

Henrik Enderlein, Johannes Lindner, Oscar Calvo-Gonzalez, Raymond Ritter
2005 Social Science Research Network  
It argues that prospects for reforms are presently hampered by the complex interplay between supranational and intergovernmental decision modes and the requirement of any budgetary procedure to strike  ...  This starting point benefits from the use of constitutional choice literature (e.g.  ...  In the United States around one-half of current revenues are raised by personal income tax, a third by social insurance receipts and a further 10% by corporate income tax.  ... 
doi:10.2139/ssrn.752087 fatcat:lpxnr4mvbbfdbod6nrcfjndyzu
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