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題名：Does Monitoring Frequency Affect Budget Execution Patterns?
書刊名：Asia Pacific Management Review
作者：Uang, Jinn-yang／Liang, Ching-wan
出版日期：2012
卷期：17:1
頁次：頁59-75
主題關鍵詞：Budget execution；Monitoring frequency；Execution pattern；Behavior
原始連結：連回原系統網址new window
相關次數：
  • 被引用次數被引用次數:期刊(1) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:1
  • 共同引用共同引用:0
  • 點閱點閱:45
Delays in budget execution till the end of the fiscal year have long been of major concern to governments worldwide. In an attempt to deal with this, the Taiwanese government introduced a midyear budget execution review into its budgetary system. This study aims to examine the impact of this extra monitoring mechanism on budget execution patterns. Using the defense units as a sample, we find that the first half-year budget execution rate increases and the high concentration of budget execution for the second half of the year is significantly reduced after the introduction of the midyear review. Overall, the results indicate that public budget execution suffers from managers’ opportunism and that closer monitoring helps mitigate such opportunistic behavior.
期刊論文
1.Chang, H.、Chiang, S. L.、Lin, C. H.、Shiau, J. C.(1999)。An exploratory study of government budget spending pattern and its impacting factors: The case of a central government unit in Taiwan。Journal of Accounting Review，31，43-61。  new window
2.Hood, Christopher(1995)。The "New Public Management" in the 1980s: Variations on a Theme。Accounting, Organizations and Society，20(2/3)，93-109。  new window
3.Jones, L. R.、Thompson, F.(1986)。Reform of Budget Execution Control。Public Budgeting and Finance，6(1)，33-49。  new window
4.Burgstahler, David C.、Hail, Luzi、Leuz, Christian(2006)。The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms。The Accounting Review，81(5)，983-1016。  new window
5.Sharma, A.(1997)。Professional as Agent: Knowledge Asymmetry in Agency Exchange。The Academy of Management Review，22(3)，758-798。  new window
6.Kravchuk, Robert S.、Schack, Ronald W.(1996)。Designing Effective Performance Measurement Systems under the Government Performance and Results Act of。Public Administration Review，56(4)，348-358。  new window
7.Dixit, A.、Grossman, G. M.、Helpman, E.(1997)。Common Agency and Coordination: General Theory and Application to Government Policy Making。Journal of Political Economy，105(4)，752-769。  new window
8.Ahmed, A. S.、Duellman, S.(2007)。Accounting Conservatism and Board of Director Characteristics: An Empirical Analysis。Journal of Accounting and Economics，43(2/3)，411-437。  new window
9.Ashbaugh-Skaife, Hollis D.、Collins, Daniel W.、LaFond, Ryan(2006)。The Effects of Corporate Governance on Firms' Credit Ratings。Journal of Accounting and Economics，42(1/2)，203-243。  new window
10.Jensen, Michael C.、Meckling, William H.(1976)。Theory of the firm: Managerial behavior, agency costs and ownership structure。Journal of Financial Economics，3(4)，305-360。  new window
11.Atkinson, A.A.、McCrindell, J.Q.(1997)。Strategic performance measurement in government。CMA Management，71(3)，21-23。  new window
12.Blondal, J.R.(2003)。Budget reform in OECD member countries: Common trends。OECD Journal on Budgeting，2(4)，7-48。  new window
13.Dougherty, M.J.、Klase, K.A.、Song, S.G.(2003)。Managerial necessity and the art of creating surpluses。Public Administration Review，63(4)，484-497。  new window
14.Forrester, J.P.(1993)。The rebudgeting process in state government: The case of Missouri。American Review of Public Administration，23(2)，155-178。  new window
15.Kozar, M.J.、McCaffery, J.C.(1994)。DOD O&M obligation patterns: Some reflections and issues。Navy Comptroller，5(1)，2-13。  new window
16.Lund, J.、McLuckie, J.(2007)。Labor organization financial transparency and accountability: A comparative analysis。Labor Law Journal，58(4)，251-266。  new window
17.McCaffery, J.C.、Mutty, J.E.(1999)。The hidden process of budgeting: Execution。Journal of Public Budgeting，11(2)，233-257。  new window
18.Pitsvada, B.(1983)。Flexibility in federal budget execution。Public Budgeting and Finance，3(2)，83-101。  new window
19.Grossman, S.J.、Hart, O.D.(1983)。Implicit contracts under asymmetric information。Quarterly Journal of Economics，98(3)，123-156。  new window
20.Klase, K.A.、Dougherty, M.J.、Song, S.G.(2001)。Exploring within-year budget adjustments in small to medium-size cities in West Virginia。Journal of Public Budgeting, Accounting & Financial Management，13(2)，245-279。  new window
學位論文
1.Kozar, M.J.(1993)。An analysis of obligation patterns for the Department of Defense operations and maintenance appropriations。Naval Postgraduate School，Monterey, CA.。  new window
圖書
1.McCaffery, J.C.、Jones, L.R.(2004)。Budgeting and Financial Management for National Defense。USA：Information Age Publishing, Inc。  new window
2.Osborne, D.、Gaebler, T.(1993)。Reinventing Government: How the Entrepreneurial Spirit is Transforming the Public Sector from Schoolhouse to State House, City Hall to Penagon。MA：Addison Wesley。  new window
其他
1.Directorate-General of Budgeting, Accounting and Statistics DGBAS(2009)。Instructions and guidelines on the preparation of the central and local government budget，Taipei。  new window
2.Directorate-General of Budgeting, Accounting and Statistics DGBAS(2009)。Instructions and Guidelines on the Budget Execution of Central Government Agencies，Taipei。  new window
3.Directorate-General of Budgeting, Accounting and Statistics DGBAS(2009)。Regulation for Preparing the Central Government General Budget of FY 2009，Taipei。  new window
 
 
 
 
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