Leadership Criteria for Territories in the Budgetary Sector: Characteristics and Criticism

Natalya Istomina (), Victor Ivanitsky () and Natalya Bryksina ()
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Natalya Istomina: Ural State University of Economics
Victor Ivanitsky: Ural State University of Economics
Natalya Bryksina: Ural State University of Economics

A chapter in Sustainable Leadership for Entrepreneurs and Academics, 2019, pp 163-170 from Springer

Abstract: Abstract The article presents the characteristics of the criteria used to assess the leadership of territories in the budget (public) sector on the example of the constituent entities of the Russian Federation. As criteria, the share of program costs in the budgets of the constituent entities of the Russian Federation and the degree of implementation of participatory budgeting are highlighted. The study is based on the provisions of financial science, which characterize the essence of result budgeting, the requirements for its implementation, the essence, advantages, and disadvantages of participatory budgeting. Analytical data are presented for the leading territories in terms of the share of program expenditures and the degree of participatory budgeting implementation. It is noted that any rating is a subjective measurement that does not always fully take into account the situation in a particular territory. It is emphasized that the achievement of high rankings should not become the main goal of the territories’ state bodies; nevertheless, the inclusion of rating indicators in planning for the future ensures competent planning of the efforts of government institutions to improve the quality of the budget process.

Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-030-15495-0_17

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DOI: 10.1007/978-3-030-15495-0_17

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