The government of any state has the responsibility of providing for the health, safety, welfare, education, and protection of its citizens. To accomplish these goals, states have created elaborate and complex administrative organizations staffed by thousands of bureaucrats. The increased demands of the citizens of each state upon their state governments for better education, highways, and increased protection are reflected both in the expansion of the agencies created to provide these services and, in turn, in requests for funds in ever increasing amounts to expand the scope of the services. The ability of a state to fund each agency's request is definitely limited; no state is sufficiently wealthy to grant every request. Rather, a state must make some judgment in the distribution of its limited resources (money) among competing and demanding sources. This requires planning and is called budgeting, which one writer has defined as "one of the major processes by which the use of public resources is planned and controlled."

The relationship between budgetary participation, budgetary slack and performance has received a great deal of attention in the literatures of management accounting. However, there is a little consistent conclusion in the relationship between budgetary participation, budgetary slack and performance. Behavior accounting researchers using the Contingent Theory in order to conciliate these inconsistent conclusions also confound contrary results (such as Merchant (1985) and Dunk (1993)). This study suggested that the perceived cause of budgetary participation and the cognitive functions of budgetary participation are important determinants of propensity to create budgetary slack and performance. In addition, this study considered the influence of procedural justice about budgetary decision on budgetary slack and performance. We proposed that there are three actions of participator in the process of participation. The first, subordinate would review the surroundings around themselves like environment uncertainty, task uncertainty, budgetary emphasis, role ambiguity and information asymmetry. The second, subordinates will think the need of functions of participation. The surrounding variables will influence the cognitive functions of participation. Finally, they will decide the subsequent action (in this study we discuss the propensity of budgetary slack and performance). We gathered data from 174 subordinate managers working in the publicly owned companies in Taiwan and used LISREL to test our hypotheses. The results of this study revealed that 1.The cause of budgetary of participation is imperative factor influencing the need of the functions of budgetary participation. The environment uncertainty, task uncertainty, role ambiguity and information asymmetry has positively direct influence on the need of informational effect of budgetary participation respectively. Budgetary emphasis has positively direct influence on the need of affective/motivational effect of budgetary participation. 2.The informational effect of budgetary participation was directive associated with budgetary slack. However, the affective/motivational effect of budgetary participation was indirectly related to budgetary slack through procedural justice. 3. The affective/motivational effect of budgetary participation was directive associated with performance. However, the informational effect of budgetary participation was indirectly related to performance through procedural justice and affective/motivational effect of budgetary participation. We anticipated that the result of this study could offer insight into the relationship between budgetary participation, slack and performance. In addition, we expect to give some suggestions to firms that implement participatory budgeting system to avoid dysfunctional behavior of employees and to encourage performance.

This thesis indicates that the relationship between the budgetary participation and managerial performance of Japanese companies in Taiwan is practical. If organizational performance is an intervening variable of budgetary participation and organizational commitment, it proves that the relationship budgetary participation and organizational commitment is positive and obvious. It also reveals that organizational commitment and managerial performance also have a positive relationship. In addition, budgetary participation can get an indirect influence to increase managerial performance by adding organizational commitment., The demonstrations show that the relationship between budgetary participation and managerial performance is negative, which is the same as the outcome of Sterdry (1960), Bryan & Locke (1967), Blumenfield & Leidly (1969) and Cherrington (1973). However, it is different from that of Argyris (1955), Brownell (1982), Brownell & McInnes (1986), Govindarajan (1986), Dunk (1990), Kren (1992). Therefore, the relationship between budgetary performance and managerial performance has not reached a consistent conclusion until now. In order to explain the inconsistent relationship between budgetary participation and managerial performance, the studies are based on the organizational commitment as an intervening variable. After the demonstrations, without dividing into groups, organizational commitment has an indirect influence between budgetary participation and managerial performance. However, by dividing into groups, it does not indicate the causation relationship except that of the group of Taiwanese managers to join the formal budgetary participation. According to different nations and different ways to join in a group by dividing into variable groups, with an advanced research, it reveals that the relevant coefficient of organizational commitment and managerial performance is positive for Japanese managers. Moreover, the relevant coefficient of the group of informal budgetary participation is much higher than that of the group of formal budgetary participation. Thus, it proves that Japanese managers prefer to the informal budgetary participation, which matches the assumption of studies. For Japanese companies, the pattern to make decisions depends on the agreement of each member, and the managers prefer to cooperate with them in private (NEMAWASHI). For Budgetary Participation, it is just formal. Although the relevant coefficient of budgetary participation and organizational commitment for Taiwanese managers shows the positive aspects, it is impossible to achieve the indirect affection to increase the managerial performance within the use of organizational commitment. It indicates that Taiwanese managers can¡¦t possess the power to make decisions in the Japanese companies. Though they join those formal meetings of budgetary participation, they still can¡¦t increase managerial performance without any incentives. Therefore, it is not ideal to establish the budge of each department in a company only to encourage them to join meetings. It is to reward them or to give them spiritual support that can increase the managerial performance. This research can provide Japanese companies in Taiwan with the most important references to design or implement the budgetary system in achieving the expected goal.

For decades, two key characteristics in budgeting system-budgetary participation and budgetary emphasis have been intensively discussed in previous management accounting studies. Although previous literature suggested that budgetary participation and budgetary emphasis have positive effects on mangers¡¦ effectiveness, they provided inconsistent and piecemeal evidence. This study attempts to investigate the influences of budgetary participation and emphasis on managerial effectiveness and on slack and to propose a comprehensive model in order to clarify the relationships of intervening variables among budgetary participation and emphasis on managerial effectiveness and slack. This study employs social-cognitive theory (SCT) (Bandura, 1977) and affective events theory (AET) (Weiss & Cropanzano, 1996) to investigate the relationships between budgetary participation, budgetary emphasis, managerial effectiveness and budgetary slack. According to social cognitive theory, this study suggests that budgetary participation and emphasis enhance managers¡¦ self-efficacy, and then improves managerial performance and job satisfaction. According to AET, this study suggests that budgetary participation implies positive affective events which effectively influence managers¡¦ attitudes-trust in superior and organizational commitment, in turn improve their performance and satisfaction. However, budgetary emphasis is implied as a negative affective event, which may influence managers¡¦ attitudes. In other words, self-efficacy, trust in superior and organizational commitment play critical intervening roles among the relationships budgetary participation, budgetary emphasis, managerial performance, job satisfaction and budgetary slack. In addition, the relationships between the intervening variables and between outcome variables are also explored. Finally, this study proposes a comprehensive budgetary participation¡¦s ¡¥cognitive-attitude-effectiveness¡¦ model. Eighteen hypotheses are proposed. Structural equation modeling was used to test the theoretical models with the 164 responses which were randomly drawn from the listing company in Taiwan Stock Exchange. The results validate the following relationships: 1.Budgetary participation and budgetary emphasis have indirect effects on managerial performance and job satisfaction through self-efficacy. 2.Budgetary participation has indirect effects on managerial performance and job satisfaction through affective attitudes-trust in superior and organizational commitment. 3.Budgetary participation enhances self-efficacy and then improving managers¡¦ attitudes. 4.Budgetary emphasis directly influences budgetary slack. 5.Managers¡¦ trust in superior enhances their organizational commitment. 6.Managers¡¦ job satisfaction improves their performance. Although the relationship between trust in superior and managerial performance is not supported in the comprehensive model, the mediating roles of self-efficacy, trust and organizational commitment are validated. In other words, the cognitive and attitudinal effects of budgetary participation are supported in this study. However, this study suggests a positive path from budgetary slack toward job satisfyaction, which implies that proper slack may result in higher managers¡¦ job satisfaction. This study provides suggestions for future researches and management implications for practical business managements.

The elaborated diploma thesis is concerned with questions of budgetary control of municipalities. The first part is dedicated to characteristics and main features of municipalities on the theoretical basis. The second, practical part represents concrete town Marianske Lazne. I have described earnings and expenses of the year 2009 in detail and have given reasons for the related facts.

The diploma work is divided into two parts: the theoretical and the practical. The theoretical part describes especially municipalities and the budget. The practical part analyses the budget management of the City District Prague 11 between years 2009-2011.

The aim of the thesis is to analyze the budgetary responsibility Czech Republic. The thesis deals with the concept of fiscal responsibility from legal, economic and political terms. Subsequently the thesis analyzes the current proposed legislation in this area, while are submitted critical reviews and suggestions for its improvement. The first chapter discusses the budgetary responsibility from a legal perspective. The chapter defines the theory of basic concepts which are related with issues of fiscal responsibility. The chapter is divided into the part dealing with the concept of the budget and the part dealing with the concept of responsibility. The second chapter provides economic side of view of budgetary responsibility. Basic categories are in this respect the budget, the deficit and the public debt. The chapter deals with the risks that are associated with a deficit of public budgets and consequent rise in public debt. Afterwards, the chapter is dedicated to the historical development of budget deficits and public debt in the Czech Republic. The third chapter is devoted to the political aspect of budgetary responsibility. The chapter presents the preparation, compilation, approval and control of the state budget. The second part of this chapter deals with the question whether budgetary...

The aim of this thesis is to evaluate the budgetary process of municipality Byšice, particularly to evaluate budgetary changes implemented in 2007 - 2012. The work focuses on the number of budgetary changes, the development of budgetary changes during the financial year and also identify items that were frequently changed. At the same time, the work focuses on the transparency of the budgetary changes and budget process as a whole and the impact of weaknesses of legislation on the transparency. Important part is the evaluation how citizens in Byšice are informed about the budget process. Descriptive, analytical method and an interview are used in the thesis.

Magistro baigiamasis darbas skirtas aptarti vietos savivaldos ir biudžetinių įstaigų bendradarbiavimo teorinius ir teisinius aspektus, tiriant Anykščių r. savivaldybės ir rajone veikiančių biudžetinių įstaigų atvejį. Siekiant įgyvendinti šio darbo tikslą- ištirti praktinį teorinių ir teisinių bendradarbiavimo principų įgyvendinimą Anykščių r. savivaldybėje ir nustatyti veiksnius, turinčius įtakos bendradarbiavimo plėtrai rajone- buvo analizuojama mokslinė ir teisinė literatūra. Praktiniai bendradarbiavimo aspektai Anykščių r. atskleisti naudojant interviu metodą. Tyrimo metu apklausta 10 Anykščių r. savivaldybės darbuotojų ir 10 rajone veikiančių biudžetinių įstaigų darbuotojų. Autorė analizuoja vietos savivaldos ir bendradarbiavimo vietą viešosios politikos kontekste. Sujungdama viešojo administravimo ir naujosios viešosios vadybos principus, autorė tiria kokie veiksniai ir kokios sąlygos būtinos, norint užtikrinti sėkmingus bendradarbiavimo rezultatus. Akcentuojant tai, kad Lietuva ES nare tapo jau nuo 2007 m., darbe atskleidžiama teisniai, bendradarbiavimą vietos savivaldoje reglamentuojantys, aspektai. Analizuojami tarptautiniai, nacionaliniai ir Anykščių r. savivaldybės išleisti teisės aktai, vertinamas jų adekvatumas vienas kitam. Tyrimo metu gauti duomenys rodo, kad bendradarbiavimo praktikoje Anykščių r. ypatingai pasigendama teorinės bendradarbiavimo apibrėžties, teisinio reglamentavimo ir skatinimo sistemos vykdyti bendradarbiavimo projektus. Buvo patvirtinta... [toliau žr. visą tekstą] / The subject of the master's thesis is about the budgetary institutions and municipal cooperation analyzed in theoretical and legal aspects by studing the case of Anyksciai district. In order to achieve the objective of the work - to analyze theoretical and legal principles of cooperation in Anyksciai district and to identify the factors affecting the development of cooperation in the area - were analyzed the scientific and legal literature. Practical aspects of cooperation in Anyksciai district were disclosed by use interview method. The study surveyed 10 employees in Anyksciai municipal and 10 budgetary institutions employees operating in the area. The author analyzes the cooperation and local government place in the context of public policy. Combining the public administration and new public management principles, the author examines the factors and conditions which are necessary to ensure the successful results of the cooperation. The emphasis on the fact that Lithuania became an EU member since 2007, author Analyzes the international, national and Anyksciai municipalities to issue laws, evaluates the adequacy of one another. The study showed that in Anyksciai district particularly lack theoretical definition of cooperation, legal and regulatory framework to promote co-operation projects. It was confirmed the hypothesis that the legal regulation and also the incentive system would promote the initiation of cooperation projects. The results show that Anyksciai municipal... [to full text]

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