GENESIS OF BUDGETING AT THE MACRO-LEVEL
Cite as APA style citation
Zhyber T. Genesis of budgeting at the macro-level. Visnyk Kyi'vs'kogo nacional'nogo torgovel'no-ekonomichnogo universytetu. 2020. № 6. S. 66-76.
FREE FULL TEXT (PDF)
DOI: http://doi.org/10.31617/visnik.knute.2020(134)07
JEL Classification: E60, H60, H61, H83
ZHYBER Tetiana,
PhD (Economics), Associate Professor
SHEI "Kyiv National Economic University named after Vadym Hetman"
Peremohy ave., 54/1, Kyiv, 03057, Ukraine
E-mail: Ця електронна адреса захищена від спам-ботів. вам потрібно увімкнути JavaScript, щоб побачити її.
ORCID: 0000-0002-4557-023X
GENESIS OF BUDGETING AT THE MACRO-LEVEL
The intermediate results of the study about the essence and development of budgeting technology were shown. Budgeting technology changes at the macro level in the public policy tasks implementation are systematized and concretized. It is proposed to unify the use of the conceptwiththe context of the use of "budgeting" in domestic publications on financial issuesKeywords: public budgeting, spending unit, performancebudgeting, budgeting methods, public finance, budget management.
REFERENCES
- Fedosov, V. M., & Babych, T. S. (2008). Sutnist’ i problematyka bjudzhetuvannja: ukrai’ns’ki realii’ [The essence and problems of budgeting: Ukrainian realities]. Finansy Ukrai’ny–Finance of Ukraine, 1, 3-23 [inUkrainian].
- Polishhuk, C. V. (2013). Istorychni aspekty rozvytku teoretychnyh pidhodiv do bjudzhetuvannja [Historical aspects of the development of theoretical approaches to budgeting]. Ekonomichnyj visnyk Nacional’nogo tehnichnogo universytetu Ukrai’ny "Kyi’vs’kyj politehnichnyj instytut" – Economic Bulletin of the National Technical University of Ukraine "Kyiv Polytechnic Institute", 10, 230-235 [in Ukrainian].
- Juvzhenko, N. M. (2017). Teoretychni pidhody do vyznachennja sutnosti ta pryrody bjudzhetuvannja [Theoretical approaches to determining the essence and nature of budgeting]. Investycii’: praktyka ta dosvid –Investments: practice and experience, 7, 74-78 [in Ukrainian].
- Slatvins’ka, M. O., & Vasjutyns’ka, L. A. (2014). Konceptual’ni zasady bjudzhetuvannja u sferi derzhavnyh finansiv [Conceptual principles of budgeting in the field of public finance]. Ekonomika. Finansy. Pravo –Economy. Finance. Law,4, 21-24 [inUkrainian].
- Dem’janyshyn, V. & Lobodina, Z. (2017). Konceptual’ni zasady bjudzhetnogo mehanizmu social’no-ekonomichnogo rozvytku derzhavy [Conceptual bases of the budgetary mechanism of social and economic development of the state]. Visnyk Ternopil’s’kogo nacional’nogo ekonomichnogo universytetu – Bulletin of Ternopil National Economic University, 1, 77-88 [in Ukrainian].
- Chugunov, I. Ja., & Kachula, C. V. (2020). Derzhavna finansova polityka zabezpechennja social’nogo rozvytku suspil’stva [State financial policy for provision of the social development of society]. Visnyk Kyi’vs’kogo nacional’nogo torgovel’no-ekonomichnogo universytetu –Herald of Kyiv National University of Trade and Economics,2, 87-98 [in Ukrainian].
- Kondratjuk, C. Ja. (2015). Genezys bjudzhetu u Velykobrytanii’ kriz’ pryzmu konstytucijnoi’ istorii’ ta parlamentaryzmu [The budget genesis in Great Britain through the prism of constitutional history and parliamentarism]. Finansy Ukrai’ny – Finance of Ukraine, 8, 114-127 [inUkrainian].
- Hirshman, S. at all. (2018). Mental Budgeting versus Relative Thinking. AEA Papers and Proceedings.108: 148-52. DOI: 10.1257/pandp.20181095[in English].
- Tees, D. W. (2013). The Budget Reform Movement: How Local Government Is Leading the Way. Retrieved from https://gato-docs.its.txstate.edu/jcr:0b0e5680- 5903-4228-b6ee-65dfcae1f4af/Moten-Dedrick,Sakura.pdf (Accessed 2020-09-16) [in English].
- Foreman, P. (2001). The transfer of accounting technology: a study of the Commonwealth of Australia government factories, 1910-1916. Accounting History,6(1), 31-59. DOI:10.1177/103237320100600104[in English].
- Sutormina, V. M., Fedosov, V. M., & Andrushhenko, V. L. (1992). Derzhava – podatky – biznes (Iz svitovogo dosvidu fiskal’nogo reguljuvannja rynkovoi’ ekonomiky) [State – taxes – business (From the world experience of fiscal regulation of market economy)]. Kyiv: Lybid’ [inUkrainian].
- Rodionova, V. M., Vavilov Ju. Ja., Goncharenko L. I. i dr. (2002). Finansy [Finance]. V. M. Rodionova (Ed.). Moscow: Finansy i statistika [inRussian].
- Bai’k, O. I. (2015). [Formation of taxes in ancient Rome]. Visnyk Nacional’nogo universytetu "L’vivs’ka politehnika". Jurydychni nauky – Bulletin of the National University "Lviv Polytechnic". Legal sciences, 813, 185-191 [in Ukrainian].
- Lutz, H. L. (1930). Public Budgeting: A Discussion of Budgetary Practice in the National, State, and Local Governments of the United States. By Buck A. E. (New York: Harper and Brothers. 1929.). American Political Science Review, 24(01), 202-203. DOI:10.1017/s0003055400113681[in English].
- Harris, R. (1994). The Bubble Act: Its Passage and Its Effects on Business Organization. The Journal of Economic History, 54(03), 610-627. DOI: 10.1017/s0022050700015059[in English].
- Morgan, D., & Robinson, K. (2000). Handbook on public budgeting. Portland, OR: Portland State University, Hatfield School of Government [in English].
- Smith, R. W., & Bertozzi, M. (1998). Principals and agents: an explanatory model for public budgeting. Journal of Public Budgeting, Accounting & Financial Management, 10(3), 325-353. DOI: 10.1108/jpbafm-10-03-1998-b001 [in English].
- Schick, A. (1966). The Road to PPB: The Stages of Budget Reform. Public Administration Review,26(4), 243. DOI: 10.2307/973296[in English].
- Hood, C. (1995). The "New Public Management" in the 1980s: variations on a theme. Accounting, organizations and society. Vol. 20,2-3,93-109[in English].
- OECD. (2019). OECD Good Practices for Performance Budgeting. OECD Publishing, Paris, DOI:org/10.1787/c90b0305-en [in English].
- Babych, T. S., & Zhyber, T. V. (2011). Makrofinansove bjudzhetuvannja [Macrofinancial budgeting]. V. M. Fedosov (Ed). Kyiv: KNEU [in Ukrainian].
- Northern Ireland Assembly (2010). Methods of Budgeting. Retrieved from http://www.niassembly.gov.uk/researchandlibrary/2010/0610.pdf (Accessed 2020-09-16) [in English].
- Russel L., Ackoff (1970). A Concept of Corporate Planning. John Wiley & Sons. Planirovanie v bol’shih jekonomicheskih sistemah [Planning in large economic systems]. G. B. Rubal’skij [Transl.]. I. A. Ushakov (Ed.). Moscow. Jelektronnaja publikacija: Centr gumanitarnyh tehnologij –Electronic Publication: Humanitarian Technologies Center. 21.09.2014. Retrieved from https://gtmarket.ru/library/basis/7086 (access 2020-09-16) [in Russian].
- Akoff, R. (2002). Planirovanie budushhego korporacii [Planning of the corporation future]. [Trans]. Moscow: Sirin [inRussian].