The Bulletin of the Institute of Economics of the Russian Academy of Sciences № 4/2024. Issues of Economic theory.

Yuriy V. Belousov

Cand. Sci. (Econ.), Head of the Center for Budget Openness Monitoring, Financial Research Institute of the Ministry of Finance of the Russian Federation, Moscow, Russia

ORCID: 0000-0002-6901-1985

Olga I. Timofeeva

Cand. Sci. (Econ.), Senior Researcher of the Center for Budget Openness Monitoring, Financial Research Institute of the Ministry of Finance of the Russian Federation, Associate Professor of the Department of Public Finance, Financial University under the Government of the Russian Federation, Moscow, Russia

ORCID: 0000-0001-9255-4753

BUDGET OPENNESS IN MODERN CONCEPTS OF PUBLIC ADMINISTRATION

7-25

355.45 KB

Full text

Abstract

Budget openness is a new phenomenon in public administration and in the socio-economic life of society, which appeared due to the development of information technologies. Monitoring of openness shows significant inequality in the level of budget transparency in different countries. The article examines the role and place of budget openness in modern concepts of public administration, such as the concept of M. Weber (Weberian), New Public Management and Good Governance. The work reveals the features of the implementation of budget openness mechanisms in the considered concepts of public administration and their causes. Also, proposals are formulated to increase the openness of the budgets so that it can work to improve the efficiency of public finance management. Promising areas of research include the development of mechanisms to improve the economic efficiency of public finance management through open budgets.

Keywords: open (transparent) budget, public finances, citizen participation in the management of public finances, Weberian concept, new public management, good governance, new public governance, efficiency of public finance management.

JEL: H61, G18

EDN: CQDMOV

DOI: https://doi.org/10.52180/2073-6487_2024_4_7_25

References

1. Hood C. Accountability and Transparency: Siamese Twins, Matching Parts, Awkward Couple? // West European Politics. 2010. Vol. 33. No. 5. P. 989–1009. DOI: 10.1080/01402382.2010.486122.
2. Montes G. C., Luna P. H. Fiscal transparency, legal system and perception of the control on corruption: empirical evidence from panel data // Empirical Economics. 2021. Vol. 60. No. 4. Pp. 2005–2037. DOI: 10.1007/s00181-020-01849-9.
3. Bastida F., Benito B. Central government budget practices and transparency: An international comparison // Public Administration. 2007.Vol. 85. No. 3. Pp. 667–716. DOI: 10.1111/j.1467-9299.2007.00664.x.
4. Cuadrado-Ballesteros B., Bisogno M. Budget transparency and financial sustainability // Journal of Public Budgeting, Accounting & Financial Management. 2022. Vol. 34. No. 6. 210–234. DOI: 10.1108/JPBAFM-02-2022-0025.
5. Wallis J., Gregory R. Leadership, Accountability and Public Value: Resolving a Problem in “New Governance”? // International Journal of Public Administration. 2009. Vol. 32. 3–4. Pp. 250–273. DOI: 10.1080/01900690902732608.
6. Rhodes R.A.W. Network Governance and the Differentiated Polity. Oxford: Oxford University Press, 2017.
7. Denhardt R.B., Denhardt J.V. The New Public Service: Serving Rather Than Steering. // Public Administration Review. 2000. Vol. 60. No. 6. Pp. 549–559. DOI: 10.1111/0033-3352.00117.
8. Jessop B. Capitalism and Its Future: Remarks on Regulation, Government and Governance // Review of International Political Economy. 1997. Vol. 4. No. 3. 561–581. DOI: 10.1080/096922997347751.
9. Weber M. Economy and Society. Essays on understanding sociology. In 4 vol. Vol. 1. M: HSE Publishing House, 2021. (In Russ.).
10. Belousov Y., Timofeeva O. Methodological Aspects of Compiling Open Budget Rankings // Financial Journal. 2021. Vol. 13. No. 4. Pp. 122–138. DOI: 10.31107/2075-1990-2021-4-122-138.
11. Pollitt C. (Author), Bouckaert G. (Contributor). Public Management Reform: A Comparative Analysis – Into the Age of Austerity. 4th Edition. Oxford: Oxford University Press, 2017.
12. Hood C. A. Public Management for all Seasons? //Public Administration. 1991. Vol. 69. No. 1. Pp. 3–19. DOI: 10.1111/j.1467-9299.1991.tb00779.x.
13. Pollitt C. Justification by Works or by Faith?: Evaluating the New Public Management. Evaluation. 1995. No. 1(2). Pp. 133–154. DOI: 10.1177/135638909500100202.
14. Osborne D., Gaebler T. Reinventing Government: How the Entrepreneurial Spirit is Transforming the Public Sector. New York: Penguin, 1993.
15. Lapuente V., Van de Walle S. The effects of new public management on the quality of public services. Governance. 2020. Vol. 33. No. 3. Pp. 461–475. DOI: 10.1111/gove.12502.
16. Obolonskij A.V. Bureaucracy in search of a new model (the evolution of the theory and practice of public administration in recent decades) // Social Sciences and Modernity. 2014. No. 3. Pp. 5–22. EDN: SHFLOJ. (In Russ.).
17. Smorgunov L.V. Modern trends in public administration: from new public management to public policy management // Political science. 2022. No. 3. Pp. 100–121. DOI: 10.31249/poln/2022.03.05. (In Russ.).
18. Dunleavy P., Margetts H., Bastow S., Tinkler J. New Public Management Is Dead—Long Live Digital-Era Governance // Journal of Public Administration Research and Theory. 2006. Vol. 16. No 3. Pp. 467–494. DOI:10.1093/jopart/mui057.
19. Bratchenko S.A. Quality of public administration: the content of the concept // The Bulletin of the Institute of Economics of the Russian Academy of Sciences. 2020. No. 6. 80–94. DOI: 10.24411/2073-6487-2020-10071. (In Russ.).
20. Hood C. The Art of the State: Culture, Rhetoric, and Public Management. Oxford, Clarendon Press, 1998.
21. Argynades D. Good Governance. Professionalism, Ethics and Responsibility // International Review of Administrative Sciences. 2006. No. 72 (2). Pp. 155–170. DOI: 10.1177/0020852306064607.
22. Ponkin I.V. On the concept and notion of “Good Governance” // Public service. 2013. No. 4 (84). Pp. 39–42. EDN: RSDQPF. (In Russ.).
23. Budget Transparency Toolkit: Practical Steps for Supporting Openness, Integrity and Accountability in Public Financial Management. Paris: OECD, 2027.
24. The Power of Making It Simple: A Government Guide to Developing Citizens Budgets. [S.]: The International Budget Partnership, 2006.
25. Folscher A. Budget transparency. New frontiers in transparency and accountability. London: Open Society Foundation, 2010.
26. Jung H. Online Open Budget: The Effects of Budget Transparency on Budget Efficiency // Public Finance Review. 2022.Vol. 50. No. 1. Pp. 91–119. DOI: 10.1177/10911421221093412.
27. Tormey S. The Contemporary Crisis of Representative Democracy // Democratic Theory. 2014. Vol. 1. No. 2. Pp. 104–112. DOI: 10.3167/dt.2014.010211.
28. Innerarity D. Politics in the Times of Indignation. The Crisis of Representative Democracy. [S.]: Bloomsbury Publishing, 2011.
29. De Renzio P., Lakin J. Reframing Public Finance. Promoting Justice, Democracy, and Human Rights in Government Budgets. [S.]: The International Budget Partnership, 2019.
30. Barabashev A.G. Crisis of public administration and its impact on the main administrative paradigms of the state and bureaucracy // Issues of state and municipal administration. 2016. No. 3. Pp. 163–194. EDN: WMQQAN. (In Russ.).
31. Krasil‘nikov D.G., Sivinceva O.V., Troickaya E.A. Modern Western management models: synthesis New Public Management and Good Government // Ars Administrandi. 2014. No. 2. Pp. 45–62. EDN: SLJNWL. (In Russ.).

Manuscript submission date: 27.06.2024

For citation:

Belousov Y.V., Timofeeva O.I. Budget openness in modern concepts of public administration // Vestnik Instituta Ekonomiki Rossiyskoy Akademii Nauk. 2024. № 4. Pp. 7-25. (In Russ.). https://doi.org/10.52180/2073-6487_2024_4_7_25 EDN: CQDMOV

  Creative Commons 4.0