Budgetary control system is a sin quo non for every business irrespective of whether it is small,medium or large.It is used for forecasting,fixing the responsibility of the departments,and the effective utilization of...Budgetary control system is a sin quo non for every business irrespective of whether it is small,medium or large.It is used for forecasting,fixing the responsibility of the departments,and the effective utilization of resources.It in turn leads to increase in the productivity,profitability and return on investment.Budgetary control system helps the senior managers to ensure that spending limits are adequate.Budgetary control system becomes one of the most vital and critical area of business management.Presently,much attention has been given to improving of budgetary control and planning and their interrelationship in developing countries including India.Two-way analysis is made in this paper:One is developing predictor model for an effective budgetary control system for listed companies in India and the other is the analysis on the quality reporting system for financial statements especially budgetary control system.The method of research is empirical which tests the feasibility of solution using empirical evidences based on the statistical applications.The result of the current study shows that effective budgetary control factors are prominent in determining the budgetary control system in Indian listed companies and have significant correlation between dependent and independent variables.The study suggested initiating steps for using budget as a tool for optimum use of available resources,for avoiding conflicts among departments while allocation of resources and for increasing the inspirational quality of the budget for budgetary control.展开更多
Strengthening the budgetary supervision of the local People＇s Congress is essential not merely to the deepening of budgetary reform but also to the improvement of the People＇s Congress system and socialist democracy...Strengthening the budgetary supervision of the local People＇s Congress is essential not merely to the deepening of budgetary reform but also to the improvement of the People＇s Congress system and socialist democracy. Budgetary supervision by the People＇s Congress comprises three elements： information, dialogue and enforcement. A national questionnaire survey based on these three elements shows that with the deepening of budgetary reform, the budgetary supervision of the People＇s Congress has undergone a shift from procedural to substantive oversight. Nevertheless, it still faces a number of challenges at local level. In the forthcoming reforms, budgetary supervision by the People＇s Congress should be strengthened to make local governments more accountable to the people.展开更多
Budgetary slack directly impairs a firm＇s budgetary management. Budgetary slack at a firm＇s business unit level makes the firm level budget like a building on sand. However, it is difficult to detect the existence a...Budgetary slack directly impairs a firm＇s budgetary management. Budgetary slack at a firm＇s business unit level makes the firm level budget like a building on sand. However, it is difficult to detect the existence and to evaluate the extent of budgetary slack at＇a firm＇s business unit level. Starting with the five-year historical data of a service delivery center in a U.S. Fortune 500 firm, this research develops a comprekensive approach for probing and assessing the budgetary slack in a firm＇s business units. The approach leverages operational efficiencies and transfer values of business units of a firm＇s internal transfer system. It also contributes to evaluating the rationale of the budget of a firm＇s business unit in the budgetary approval process.展开更多
Institutional support is an essential antecedent for lecturer＇s preparedness for e-learning. The purpose of this study was to determine the influence of institutional support through appropriate training programs and...Institutional support is an essential antecedent for lecturer＇s preparedness for e-learning. The purpose of this study was to determine the influence of institutional support through appropriate training programs and budgetary allocation on lecturers＇ preparedness for e-learning at the University of Nairobi. A cross-sectional survey design was applied to source data from 212 lecturers and 96 administrative staff. Both quantitative and qualitative techniques were applied to process, analyze, and interpret the data. Quantitative analysis yielded descriptive statistics as well as cross tabulations with Chi-square （x^2） statistic. The study found lack of significant relationship between lecturer＇s preparedness for e-learning and knowledge of the existence of an Information and Communication Technology （ICT） training program. The existing training program was still underdeveloped in terms of funding and strategies. Lecturers＇ preparedness for e-learning was also not significantly associated with perceived effectiveness of the existing training program; but was significantly related to training in software tools, as well as the source of funding for training. Although a team of ICT experts has been mandated to help academic staff prepare for e-learning, the team＇s functionality was constrained by under-funding and multiple roles. Lecturer＇s preparedness for e-learning also significantly associated with perceived adequacy of budgetary allocation for ICT program at the departmental level. Under-funding was a key factor constraining access to computers at the workplace, reliable internet connectivity and timely technical support, all of which significantly associated with lecturers＇ preparedness for e-learning. Universities in resource-poor settings should consider creating necessary partnerships to create avenues for information and resource sharing, revamp existing training programs with fmancial and human resources, create linkages with funding institutions, as well as improve budgetary allocation to ensure universal access to functional computers at the workplace, reliable internet connectivity and timely technical support.展开更多
Indonesia is an archipelago country and is fairly vulnerable to disasters.While disasters generally affect government revenue and expenditure,their effects likely vary by country.This study examines the effect of disa...Indonesia is an archipelago country and is fairly vulnerable to disasters.While disasters generally affect government revenue and expenditure,their effects likely vary by country.This study examines the effect of disasters on the fiscal balance,revenue,and expenditure of local governments.We used panel data and fixed effects methods to estimate the degree to which disaster severity influences budgetary solvency at the district and provincial levels in Indonesia between 2010 and 2018.This study revealed that disasters can strain fiscal balance at the district and provincial levels due to a decrease in own-source revenue and an increase in social assistance expenditure,capital expenditure,consumption expenditure,and unexpected expenditure.The district expenditure most threatened by disasters is consumption expenditure,while the provincial expenditure most threatened is unexpected expenditure.We also found that an increase in capital expenditure can lead to financial burden due to delays of planned projects or post-disaster reconstruction.Based on these findings,it is clear that some forms of insurance or other financing schemes are necessary to mitigate the adverse impacts of disasters on regional fiscal balance.展开更多
The core issue for the implementation of modem budget law is to optimize the satisfaction of society＇s demand for public goods. The form of implementation mechanism that will best achieve this goal has thus become a ...The core issue for the implementation of modem budget law is to optimize the satisfaction of society＇s demand for public goods. The form of implementation mechanism that will best achieve this goal has thus become a major topic in the field of legal research. To go beyond the Anglo-Saxon budget model and construct a realistic path for the implementation of China＇s budget law, this issue needs to be explored from the perspective of Chinese citizens in a way that safeguards the fundamental interests of the people and is premised on upholding and improving the People＇s Congress system, so as to achieve a balance between internal and external budget allocation relationships. There are three routes to implementing China＇s budget law： the political, the social, and the judicial. Under the first, citizens＇ political identity interests are represented by deputies who oversee the budgetary powers of administrative bodies through the People＇s Congress. Under the second, citizens individually or collectively participate, influence or even decide the allocation of public economic resources through dialogue, negotiation, reasoning and argument with the responsible budgetary agency in the course of the budget＇s compilation, examination and approval, execution and supervision. Under the third, the establishment of a system for budgetary litigation allows citizens to participate in and supervise the implementation of the budget law, individually or collectively. This provides judicial security for the law＇s implementation. These three realistic implementation routes represent the dialectical unity of concerted institutional effort aimed directly at effective implementation of budget law. Judicial interpretations of budget law implementation indicate the importance and urgency of promoting national governance capacity through reform of the legal systems governing finance and taxation. This explains the significant role of finance and taxation law in national governance.展开更多
文摘Budgetary control system is a sin quo non for every business irrespective of whether it is small,medium or large.It is used for forecasting,fixing the responsibility of the departments,and the effective utilization of resources.It in turn leads to increase in the productivity,profitability and return on investment.Budgetary control system helps the senior managers to ensure that spending limits are adequate.Budgetary control system becomes one of the most vital and critical area of business management.Presently,much attention has been given to improving of budgetary control and planning and their interrelationship in developing countries including India.Two-way analysis is made in this paper:One is developing predictor model for an effective budgetary control system for listed companies in India and the other is the analysis on the quality reporting system for financial statements especially budgetary control system.The method of research is empirical which tests the feasibility of solution using empirical evidences based on the statistical applications.The result of the current study shows that effective budgetary control factors are prominent in determining the budgetary control system in Indian listed companies and have significant correlation between dependent and independent variables.The study suggested initiating steps for using budget as a tool for optimum use of available resources,for avoiding conflicts among departments while allocation of resources and for increasing the inspirational quality of the budget for budgetary control.
基金sponsored by the 985-3 Special Fund of Sun Yat-sen Universitythe Basic Scientific Research Fund for College and Universitiesthe 2011 Youth Project of Guangdong Philosophy and Social Sciences of for the 12th Five-year Plan (Project No.:GD11YGL06)
文摘Strengthening the budgetary supervision of the local People＇s Congress is essential not merely to the deepening of budgetary reform but also to the improvement of the People＇s Congress system and socialist democracy. Budgetary supervision by the People＇s Congress comprises three elements： information, dialogue and enforcement. A national questionnaire survey based on these three elements shows that with the deepening of budgetary reform, the budgetary supervision of the People＇s Congress has undergone a shift from procedural to substantive oversight. Nevertheless, it still faces a number of challenges at local level. In the forthcoming reforms, budgetary supervision by the People＇s Congress should be strengthened to make local governments more accountable to the people.
文摘Budgetary slack directly impairs a firm＇s budgetary management. Budgetary slack at a firm＇s business unit level makes the firm level budget like a building on sand. However, it is difficult to detect the existence and to evaluate the extent of budgetary slack at＇a firm＇s business unit level. Starting with the five-year historical data of a service delivery center in a U.S. Fortune 500 firm, this research develops a comprekensive approach for probing and assessing the budgetary slack in a firm＇s business units. The approach leverages operational efficiencies and transfer values of business units of a firm＇s internal transfer system. It also contributes to evaluating the rationale of the budget of a firm＇s business unit in the budgetary approval process.
文摘Institutional support is an essential antecedent for lecturer＇s preparedness for e-learning. The purpose of this study was to determine the influence of institutional support through appropriate training programs and budgetary allocation on lecturers＇ preparedness for e-learning at the University of Nairobi. A cross-sectional survey design was applied to source data from 212 lecturers and 96 administrative staff. Both quantitative and qualitative techniques were applied to process, analyze, and interpret the data. Quantitative analysis yielded descriptive statistics as well as cross tabulations with Chi-square （x^2） statistic. The study found lack of significant relationship between lecturer＇s preparedness for e-learning and knowledge of the existence of an Information and Communication Technology （ICT） training program. The existing training program was still underdeveloped in terms of funding and strategies. Lecturers＇ preparedness for e-learning was also not significantly associated with perceived effectiveness of the existing training program; but was significantly related to training in software tools, as well as the source of funding for training. Although a team of ICT experts has been mandated to help academic staff prepare for e-learning, the team＇s functionality was constrained by under-funding and multiple roles. Lecturer＇s preparedness for e-learning also significantly associated with perceived adequacy of budgetary allocation for ICT program at the departmental level. Under-funding was a key factor constraining access to computers at the workplace, reliable internet connectivity and timely technical support, all of which significantly associated with lecturers＇ preparedness for e-learning. Universities in resource-poor settings should consider creating necessary partnerships to create avenues for information and resource sharing, revamp existing training programs with fmancial and human resources, create linkages with funding institutions, as well as improve budgetary allocation to ensure universal access to functional computers at the workplace, reliable internet connectivity and timely technical support.
基金We thank the Indonesian Endowment Fund for Education(LPDP)for funding this research.
文摘Indonesia is an archipelago country and is fairly vulnerable to disasters.While disasters generally affect government revenue and expenditure,their effects likely vary by country.This study examines the effect of disasters on the fiscal balance,revenue,and expenditure of local governments.We used panel data and fixed effects methods to estimate the degree to which disaster severity influences budgetary solvency at the district and provincial levels in Indonesia between 2010 and 2018.This study revealed that disasters can strain fiscal balance at the district and provincial levels due to a decrease in own-source revenue and an increase in social assistance expenditure,capital expenditure,consumption expenditure,and unexpected expenditure.The district expenditure most threatened by disasters is consumption expenditure,while the provincial expenditure most threatened is unexpected expenditure.We also found that an increase in capital expenditure can lead to financial burden due to delays of planned projects or post-disaster reconstruction.Based on these findings,it is clear that some forms of insurance or other financing schemes are necessary to mitigate the adverse impacts of disasters on regional fiscal balance.
基金a phased result of the Major Project of the National Social Science Fund "Research on the Legislative Innovation in Fiscal and Tax for a More Equitable Distribution of Income"(13&ZD028)the Key Project of the National Social Science Fund of China "Research on the Reform of Full Aperture Budget and Final Accounts Management and Its Legislation"(13AFX)
文摘The core issue for the implementation of modem budget law is to optimize the satisfaction of society＇s demand for public goods. The form of implementation mechanism that will best achieve this goal has thus become a major topic in the field of legal research. To go beyond the Anglo-Saxon budget model and construct a realistic path for the implementation of China＇s budget law, this issue needs to be explored from the perspective of Chinese citizens in a way that safeguards the fundamental interests of the people and is premised on upholding and improving the People＇s Congress system, so as to achieve a balance between internal and external budget allocation relationships. There are three routes to implementing China＇s budget law： the political, the social, and the judicial. Under the first, citizens＇ political identity interests are represented by deputies who oversee the budgetary powers of administrative bodies through the People＇s Congress. Under the second, citizens individually or collectively participate, influence or even decide the allocation of public economic resources through dialogue, negotiation, reasoning and argument with the responsible budgetary agency in the course of the budget＇s compilation, examination and approval, execution and supervision. Under the third, the establishment of a system for budgetary litigation allows citizens to participate in and supervise the implementation of the budget law, individually or collectively. This provides judicial security for the law＇s implementation. These three realistic implementation routes represent the dialectical unity of concerted institutional effort aimed directly at effective implementation of budget law. Judicial interpretations of budget law implementation indicate the importance and urgency of promoting national governance capacity through reform of the legal systems governing finance and taxation. This explains the significant role of finance and taxation law in national governance.
