Have a personal or library account? Click to login

Usability of Municipal Performance-based Budgets within Strategic Planning in Slovakia: Perception of Elected Local Representatives

Open Access
|Jun 2022

References

  1. Andika Thio Rahman, R., Irianto, G., & Rosidi, R. (2019). Evaluation of E-Budgeting implementation in provincial government of DKI Jakarta using CIPP model approach. Journal of Accounting and Investment, 20(1), 94–114. https://doi.org/10.18196/jai.2001110
  2. Baláži, P. (2010). Programové rozpočtovanie ako jedno z prínosov reformy verejných financií. In: Veřejná správa 2010. Sborník příspěvků z vědecké konference s mezinárodní úcastí: Seč u Chrudimi, 20. – 21. 9. 2010, (pp. 6 – 17). Univerzita Pardubice, Fakulta ekonomicko-správní.
  3. Bleyen, P., Klimovský, D., Bouckaert, G., & Reichard, C. (2016). Linking budgeting to results? Evidence about performance budgets in European municipalities based on a comparative analytical model. Public Management Review, 19(7), 932–953. https://doi.org/10.1080/14719037.2016.1243837
  4. Bryson, J. M., & Bert, G. (2020). Strategic management in public administration. In B. G. Peters & I. Thynne (Eds.), The Oxford Encyclopedia of Public Administration (pp. 1–26). Oxford University Press, https://doi.org/10.1093/acrefore/-9780190228637.013.139
  5. COFOG - klasifikácia výdavkov verejnej správy \ Ministerstvo školstva, vedy, výskumu a śportu Slovenskej republiky. (2021, July 14). Ministerstvo školstva, vedy, výskumu a športu Slovenskej republiky. https://www.minedu.sk/cofog-klasifikacia-vydavkov-verejnej-spravy/
  6. Crain, W. M., & O’Roark, J. B. (2004). The impact of performance-based budgeting on state fiscal performance. Economics of Governance, 5(2), 167–186. https://doi.org/10.1007/sl0101-003-0062-6
  7. Czuma-Imiołczyk, L. (2019). Analysis of the implementation of the assumptions of the budget economy and monetary policy in Poland. World Scientific News, 127, 260–271.
  8. de Vries, M. S., Nemec, J., & Špaček, D. (2019). Performance-Based budgeting in the public sector (governance and public management) (1st ed. 2019 ed.). Palgrave Macmillan, https://doi.org/10.1007/978-3-030-02077-4
  9. Dušek, J. (2020). Rozvoj Jihočeského kraje v kontextu veřejných financí a spolupráce obcí. In V. Klímová & V. Žítek (Eds.), XXIII. mezinárodní kolokvium o regionálních vědách. Sborník příspěvku (pp. 1–5). Masarykova univerzita. https://doi.org/10.5817/CZ.MUNI.P210-9610-2020-24
  10. Dušek, J. (2021). Finanční stabilita rozpočtů obcí Jihočeského kraje v kontextu meziobecní spolupráce. In V. Klímová & V. Žítek (Eds.), 24th International Colloquium on Regional Sciences. Conference Proceedings, (pp. 190–198). Masarykova univerzita, 2021.
  11. Emerling, I., & Wojcik-Jurkiewicz, M. (2018). The risk associated with the replacement of traditional budget with performance budgeting in the public finance sector management. Ekonomicko-Manazerske Spektrum, 12(1), 55–63. https://doi.org-/10.26552/ems.2018.1.55-63
  12. Fang, C., Guan, X., Lu, S., Zhou, M., & Deng, Y. (2013). Input-Output efficiency of urban agglomerations in China: An application of data envelopment analysis (DEA). Urban Studies, 50(13), 2766–2790. https://doi.org/10.1177/-0042098013477707
  13. Ferlie, E., & Parrado, S. (2018). Strategic management in public services organizations: developing a European perspective. In E. Ongaro & S. Van Thiel (Eds.), The Palgrave handbook of public administration and management in Europe (pp. 101-119). Palgrave Macmillan, London, https://doi.org/10.1057/978-l-137-55269-3_5
  14. Garaj, M., & Bardovič, J. (2020). Participatory budgeting – the case of the Slovak Republic. Annates Universitatis Mariae Curie-Skłodowska, Sectio K – Politologia, 27(2), 59. https://doi.org/10.17951/k.2020.27.2.59-73
  15. Grossi, G., Reichard, C., & Ruggiero, P. (2016). Appropriateness and use of performance information in the budgeting process: Some experiences from German and Italian municipalities. Public Performance & Management Review, 39(3), 581–606. https://doi.org/10.1080/15309576.2015.1137770
  16. Hagara, E., Kišš, Š., & Ódor, Ĺ. (2019). Rozpočet 2.0: Ako posunút’ Slovensko do prvej ligy vo verejných financiách. Národná Banka Slovenska. https://www.nbs.sk/_img/Documents/PUBLIK/OP_2_2020_Hagara_Kiss_Odor_Rozpocet_2_0.pdf
  17. Ho, A. T., Jong, D. M., & Zhao, Z. (2019). Performance budgeting reform: Theories and international practices (1st ed.). Routledge.
  18. Hronec, Š. (2019). Performance-Based program budgeting in Slovakia: A lost opportunity (?). In: M.S. de Vries, J. Nemec, D. Špaček (Eds.) Performance-Based budgeting in the public sector (governance and public management). Palgrave Macmillan, Cham, https://doi.org/10.1007/978-3-030-02077-4_10
  19. Janjić, D., Maksimović, S., & Veselinović, S. (2017). Povezanost strategijskog planiranja i programskog budžetiranja u oblasti kulture. FBIM Transactions, 5(2), 43–56. https://doi.org/10.12709/fbim.05.05.02.05
  20. Jethon, A., & Reichard, C. (2021). Usability and actual use of performance information in German municipal budgets: the perspective of local politicians. Public Money & Management, 1–8. https://doi.org/10.1080/09540962.2021.1966193
  21. Jüptner, P., & Klimovský, D. (2021). Vertical and horizontal intergovernmental relations during the first wave of the COVID-19 crisis: Experience from the extremely fragmented CEE countries. Local Government Studies, 1–19. https://doi.org/10.1080/03003930.2021.1944858
  22. Kelly, J. M., & Rivenbark, W. C. (2015). Performance budgeting for state and local government [E-book].
  23. Klimovský, D., & Nemec, J. (2021). Local Self-Government in Slovakia. In: B. Brezovnik, I. Hoffman, & J. Kostrubiec (Eds.), Local Self-Government in Europe. Maribor: Institute for Local Self-Government Maribor (pp. 355 – 382). https://doi.org/10.4335/978-961-7124-00-2.11
  24. Lentner, C., Molnar, P., & Nagy, V. (2020). Accrual accounting and public finance reforms in Hungary: The study of application in the public sector. Economic Annals-XXI, 183(5–6), 89–105. https://doi.org/10.21003/ea.vl83-09
  25. Lorenz, C. (2011). The impact of performance budgeting on public spending in Germany’s Laender (2012th ed.). Gabler Verlag.
  26. Lu, E. Y., & Willoughby, K. (2019). Public performance budgeting: Principles and practice (1st ed.). Routledge.
  27. Miller, G., Hildreth, B. W., & Rabin, J. (2001). Performance based budgeting (Aspa Classics). Westview Press.
  28. Ministry of Finance of the SR. 2007. Practical and specific manual for creating program structures at the level of local and regional self-government. https://www.mfsr.sk/files/archiv/priloha-stranky/4598/4/manual.pdf
  29. Nemec, J., Klimovský, D., Šagát, V., Plaček, M., & Sedmihradská, L. (2021). The impact of fiscal rules on the financial management of municipalities: A comparative analysis of the Czech Republic and Slovakia. In: R. Geissler, G. Hammerschmid, & C. Raffer (Eds), Local Public Finance (pp. 109-130). Cham: Springer. https://doi.org/10.1007/978-3-030-67466-3_7
  30. O’Loughlin, C. T., & Wilson, P. W. (2021). Benchmarking the performance of US municipalities. Empirical Economics, 60(6), 2665–2700. https://doi.org/-10.1007/s00181-021-02026-2
  31. OECD (2019). OECD Good Practices for Performance Budgeting, OECD Publishing, Paris, https://doi.org/10.1787/c90b0305-en.
  32. OECD (2020). Managing and prioritising public finances and budget in support of strategic development in the Slovak Republic: A targeted budget review. (2020). OECD Journal on Budgeting, 20(2). https://doi.org/10.1787/02e650cd-en
  33. Pratolo, S., Sofyani, H., & Anwar, M. (2020). Performance-based budgeting implementation in higher education institutions: Determinants and impact on quality. Cogent Business & Management, 7(1), 1786315. https://doi.org/10.1080/23311975.2020.1786315
  34. Redburn, S. F., Shea, R. J., & Buss, T. F. (2008). Performance management and budgeting: How governments can learn from experience (1st ed.). Routledge.
  35. Robinson, M. (Ed.). (2007). Performance budgeting: linking funding and results. Palgrave Macmillan.
  36. Sagat, V., Krapek, M., & Nemec, J. (2021). Efficiency of control in regional self-government of the Slovak Republic. ADMINISTRATE SI MANAGEMENT PUBLIC, 37, 6–26. https://doi.org/10.24818/amp/2021.37-01
  37. SLOV-LEX (https://www.slov-lex.sk/domov) právny a informačný portál.
  38. Šramel, B., & Mihálik, J. (2019). Constitutional and Legal Foundations for Local Self-Government Law-making: Does the Slovak Republic Need More Precise Legal Regulation? Lex localis - Journal of Local Self-Government.
  39. Žofčinová, V. (2018). Osobitné kategórie zamestnancov. Košice: Univerzita PJ Šafárika v Košiciach.
Language: English
Page range: 17 - 37
Published on: Jun 14, 2022
Published by: NISPAcee
In partnership with: Paradigm Publishing Services
Publication frequency: 2 issues per year

© 2022 Andrea Čajková, Ivana Butoracová Šindleryová, published by NISPAcee
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.