ROLE OF “CHANGING” ENVIRONMENT IN THE BUDGETING REFORM
| Autoři | |
|---|---|
| Rok publikování | 2012 |
| Druh | Článek ve sborníku |
| Konference | 7th International Conference for Young Researchers - “Breakthrough Points of World Economy in the 21st Century” |
| Fakulta / Pracoviště MU | |
| Citace | |
| Obor | Řízení, správa a administrativa |
| Klíčová slova | Budgeting reform; New Public Management; political environment; prevailing environment. |
| Popis | The aim of the present paper is to assess the significance of economic, political and institutional environment prevailing in the selected countries on the possibilities and suitability regarding the implementation of budgeting into the conditions of the Czech public budget. Author’s research was supported by the GACR project P403/12/0366: Identification and evaluation of the region specific factors determining success of NPM reforms - CEE region. Slovakia and the Netherlands were chosen as the corner stone of the initial comparative element. Any tool aimed at enhancing the efficiency in the public sector and the direct effects on the economic efficiency on the public resources respectively, are subjects to the factors determining the complex setup of both formal and informal standards applied in a given society. The following conditions are hence dependable on the above criteria: the specific choice of the available options, timing of the individual steps, form of the tools to be applied in practice, extent to which the instrument will be implemented, selection and rate of the potential inspiration from abroad, impact on the public budgets and others. |
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