This thesis study is about the effects of tight budgetary control on managerial behaviour in the Swedish public sector. Managerial behaviour represents the four variables; motivation, organizational commitment, stress, and satisfaction. As previous research mostly investigated the effects of tight budgetary control on organizational performance in the private sector, this study can be seen as one of the first that focus on managerial behaviour and is based on the public sector. For the data collection process, an online questionnaire was created that has been distributed via email to the different participants. Moreover, the study is based on a sample of 62 managers from different municipalities and universities throughout Sweden. The result of the thesis research study revealed that the majority of the local managers in the Swedish public sector actually experience tight budgetary control. Furthermore, the statistical test of the created hypotheses showed that the behavioural factors, both, organizational commitment and stress were respectively negatively and positively related with tight budgetary control. However, for the behavioural variables of motivation and satisfaction no significant results have been found.

The affairs of public financial management in the local government operates within two legal frameworks, one adopted by national government and one adopted by legislatures at local level (Mikesell, 2007:36). A legislative framework for public financial management includes a vast number of legislation and public policies that have a direction bearing on the way in which financial management is dealt with in the different spheres of government. The financial affairs in the local government are guided by various legislative frameworks which regulate financial management in the three spheres of government. The Municipal Finance Management Act (MFMA) Act 56 of 2003 in addition provides guidelines for securing sound and sustainable financial management. The need to achieve sound public financial management and assurance of acceptable and transparent levels of financial risk has become paramount. To realize the developmental mandate, the Integrated Development Plan (IDP) and budgeting are seen as the most significant tool towards effective public financial management. Government activities require funds to undertake the planned activities and such funds require special care to safeguard the public funds. This study aimed to assess the budgetary control practices in the Ngwathe Local Municipality. The objectives were realized by means of literature review, questionnaires and participant observations. The results of the interviews with the participants (community) revealed that the public is somehow not interested in local government affairs. It was indicated that they are mostly concerned about the social affairs and the job opportunities. The interviews with the municipality revealed that the budgetary control mechanisms are effective. Budget management is a requirement that covers budget preparation, budget implementation, and budget control. The Municipality established the budget office which serves as a mediator between the municipal council and the departmental managers. A good budget is characterized by participation, comprehensiveness, standards, flexibility, feedback and analyses of cost and revenues. However, the municipality should enhance the culture of community participation in local governance. / MA (Public Management and Governance), North-West University, Vaal Triangle Campus, 2014

Cette thèse retrace les lignes directrices du projet de modernisation des systèmes budgétaires en Algérie s’inscrivant dans la lignée des réformes institutionnelles qui tendent à élever la budgétisation axée sur la performance au rang d’une norme internationale de bonne gouvernance. Son objectif est de faire ressortir d’abord, les considérable pris dans la mise en œuvre d’une réforme lancée quinze années auparavant.S’inscrivant dans le courant de la rationalité limité, ce travail énonce et valide l'hypothèse descriptive suivante : le passage à un système budgétaire axé sur la performance n’est possible que si les éléments de base du système budgétaire antérieur aient été consolidés. Le caractère aujourd'hui universel de la notion de performance doit amener à en considérer certains éléments et à faire abstraction de certains autres suivant un équilibre dynamique propre à chaque contexte, indépendamment des problématiques essentielles qui sont communes et dont la thèse s’efforce d’identifier.Cette thèse fonde finalement l'hypothèse transversale suivante : le contexte algérien actuel marqué par le caractère essentiellement rentier des finances de l’Etat est antinomique du thème de la performance. Tout en établissant le constat que la progression de la réforme se fait au cours d’un processus discontinu, l’étude conclut que la récente dégradation des finances de l’Etat achèvera sans doute d’ériger, la budgétisation axée sur la performance, en impératif économique et politique. / This thesis traces the guidelines of the modernization of budgetary systems project in Algeria in line with the institutional reforms which tend to rise the performance-based budgeting to the rank of an international standard of good governance. The aim of the work is, first, to outline the progress as well as the setbacks of the Algerian budget reform project, to highlight, then, its intrinsic practical and legal contradictions and to provide, finally, understanding and explanation about the considerable delay in implementing a reform initiated fifteen years previously. Enrolling in the limited rationality approach, this work outlines and validates the following descriptive hypothesis: the transition to a performance-based budget system is possible only if the basic elements of the previous budgetary system have been consolidated. Today, the universality of the performance concept must bring to consider certain elements and to ignore others following a dynamic equilibrium specific to each context, regardless of the essential issues that are common to which the thesis strives to identify.This thesis finally founds the following transverse hypothesis: the current Algerian context marked by the character essentially annuitant of the State's finances is antithetical to the performance’s theme. While establishing the observation that the progress of the reform is done during a discontinuous process, the study concludes that the recent deterioration of the State's finances will probably complete to erect performance-based budgeting as an economic and a political imperative.

This diploma work deals with the financial situation of town Jindřichův Hradec in years 2006 - 2009 using selected methods of the financial analysis. Its theoretical part sums sup of the most important pieces of knowledge concerning municipality functioning and money management . The practical part comprises the analyst of the statue incomes and costs and in the field of money management of municipal property. The results of this work are the proposal for possible solutions and should lead to the improvement of financial situation of the village future years.

The diploma thesis deals with the overall evaluation of management of the corporation Lešná, that is based on the usage of the selected financial methods during the period 2007 – 2011. The paper is divided into the several parts. The theoretical part deals with the findings of the management of the corporations located in the Czech Republic and in the practical part, the corporation Lešná is introduced and its revenues and expenditures are analyzed. The suggested proposals are based on the detected weaknesses and lead to improvement of its financial situation in the upcoming years.

The aim of this thesis is to analyse a concept of budgetary responsibility. Taking into account current financial crisis, this topic becomes more and more important, because long term deficit financing has had negative effects on the economic situation. Thesis aims to analyse the situation from legal as well as economic prospective. The thesis also compares legal adjustments of budgetary legislation and legal facts regarding rules of budgetary responsibility in the Czech Republic and Spain. The biggest stress is put on the analysis of subsequent findings and evaluation, whether or not the establishment of rules of budgetary responsibility is neccessary, which form (constitutional or statutory) and which content would be the most beneficial. The first chapter is dedicated to definition of concept of budgetary responsibility and related notions such as state budget and public debt, including contemplation about most common causes and consequences of those phenomenons. Since legal and economic discipline is mutualy connected, I incorporated also explanation of economic theoretical approaches to a deficit financing. Second and third chapter focuse on description of legal regulation of general part of budgetary law in the Czech Republic as well as description of current bills of constitutional laws...

Made available in DSpace on 2015-03-05T19:15:17Z (GMT). No. of bitstreams: 0 Previous issue date: 27 / Nenhuma / Atualmente, a ferramenta orçamentária vem sofrendo forte crítica por parte de acadêmicos e gestores de empresa, por acreditarem que o orçamento não poderá mais ser aproveitado, nem readequado às novas necessidades empresariais básicas de sobrevivência, rapidez, descentralização e flexibilidade das ações administrativas. Entendem que a ferramenta orçamentária engessa e centraliza a gestão empresarial, não agrega valor e é dispendiosa, tomando tempo demais dos gestores. A partir disto, sabendo-se da ampla utilização do orçamento no processo de gestão, como ferramenta de planejamento e controle, tornam-se relevantes os estudos sobre as práticas de gestão orçamentária atuais. Neste contexto, esta pesquisa buscou investigar as práticas atuais de gestão orçamentária das empresas estabelecidas no Brasil. O estudo foi conduzido por meio de pesquisa de campo, nomeadamente de uma pesquisa-levantamento, aplicada às cinqüenta (50) maiores empresas por venda, listadas pela revista Exame - Melhores e Maiores, nos últimos t

This thesis analyses the economy of the South Moravian Region in years 2011 – 2015. The theoretical part of the thesis defines the position of the regions in the Czech Republic, budgetary system, budgetary structure, budget of the region and indebtedness of regions. The second part of the thesis contains basic information about the South Moravian Region and the analysis of its economy including indebtedness. The third part contains own proposals for effective management of indebtedness.

The budgeting process plays an important role in organizations’ planning and controlling functions. Managers often have incentives to misreport their private information and inaccurately set budget targets so that they are easily achievable. Such inaccuracy in budget targets is referred to as budgetary slack. Prior research documents that managers’ decisions to create budgetary slack are influenced by both preferences for wealth and non-pecuniary motivations. The objective of this study is to provide a better understanding of how social preferences such as preferences for horizontal equity, self efficacy perceptions, and ethical position influence managers’ budgetary slack creation. The results reveal a significant interaction between horizontal equity (equal and unequal compensation relative to a peer) and self efficacy (poor and good prior performance) on the intention to create budgetary slack. Further, this research provides evidence regarding the impact of ethical position in the relations among perceived fairness, self efficacy, and budgetary slack creation.

This thesis deals with school management and relationships between its founders and directors. Laws and other standards formulating the relationships between schools and their founders are presented in the theoretical part. The thesis deals with management theory and employee motivation. Problematics related to competences of each participant is discussed in the theoretical part also. Furthermore, problematics of encroachment of founders to school directors competences is presented. The thesis discusses also the other part of the school management, i.e. the perspective of school founders on school directors work, and quality evaluation by directors. Results of the investigation work give a possibility to review the perspective of founders on their own work with respect to directors and also the view of directors on school founders. The thesis contains basic legislative rules for founders and school directors as it is stated in the Czech Republic and also some internal regulations stating the relationships between the two subjects. Formal and legislative impact on school management is observed together with relationships between participants and their collaborations. The empirical part is concentrated around investigation of this problematic for a group of school founders and school directors.