Table 1 - uploaded by Bart Robertson
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Source publication
This study provides an overview of the budget and budgeting process in Myanmar for the 2013/14 FY. To do so, analysis is divided into four components. First, budget allocation is reviewed and compared to opinion polls of public service demands to determine if budget allocation is responsive to the needs of citizens and in-line with their demands. S...
Citations
... As different states and regions have different demands and needs, allowing state and regional governments to control public spending to supply local goods and services may lead to improved efficiency, effectiveness, and equity (Shotton et al., 2016). Some scholars have examined Myanmar's budget system, processes, and procedures and made recommendations for improving them (Deshpande, 2017;Shotton, 2019); others have discussed budget decentralization and the role and budgeting processes of state and regional governments (Dickenson-Jones et al., 2015;Kyaw, 2015;Nixon & Joelene, 2014;Robertson, 2017;Shotton et al., 2016). Still others have provided an overview of and recommendations for the public finance management system (Oo et al., 2015;PEFA, 2020). ...
A public budget consists of financial input for implementing governmental operations. It is generally expected that financial resources will increase organizational performance because they can be used to obtain other types of resources. This study aims to make a theoretical contribution to the punctuated equilibrium theory literature by examining how the different patterns of budget changes affected the competing dimensions of public service performance (3Es: efficiency, effectiveness, and equity) before and after the Myanmar budget reform in 2011. We collected a two-level dataset including budget allocation data at the ministry level and public service providers’ perceptions of performance at the individual level and employed multilevel modeling. Our results show that the effectiveness of public services can be improved by increasing a significant amount of budget allocation (positive punctuations), but this has no effect on efficiency or equity. However, any level of budget reduction can decrease the efficiency and equity of public services.
