Actors and the information flows in the Czech parliamentary budget debate

PurposeThe purpose of this paper is to propose a model that allows analyzing exchange and use of fiscal information by the roles of actors involved in the budget process and to apply the proposed model to the 2018 Czech state budget debate. The aim is to identify approaches used by the members of th...

Ausführliche Beschreibung

Gespeichert in:
Bibliographische Detailangaben
Veröffentlicht in:Journal of public budgeting, accounting & financial management accounting & financial management, 2020-10, Vol.32 (3), p.321-338
Hauptverfasser: Sedmihradská, Lucie, Kučera, Jan
Format: Artikel
Sprache:eng
Schlagworte:
Online-Zugang:Volltext
Tags: Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
container_end_page 338
container_issue 3
container_start_page 321
container_title Journal of public budgeting, accounting & financial management
container_volume 32
creator Sedmihradská, Lucie
Kučera, Jan
description PurposeThe purpose of this paper is to propose a model that allows analyzing exchange and use of fiscal information by the roles of actors involved in the budget process and to apply the proposed model to the 2018 Czech state budget debate. The aim is to identify approaches used by the members of the Chamber of Deputies (members of the parliament (MPs)) when gathering information to be used in their decision making on the state budget, and to evaluate usefulness of the information provided through the executive’s budget proposal.Design/methodology/approachThis paper is the observatory study of the Czech 2018 state budget debate based on a set of unstructured interviews with newly elected MPs.FindingsWhen it comes to the MPs deciding about the state budget the executive’s budget proposal seems to be an insufficient source of information as the MPs relied heavily on various information brokers during the budget debate. The use of information and communication technologies in the process of information provision lags behind its potential.Practical implicationsThe authors suggest two possible ways to improve the effective transparency of the Czech state budget debate: standardization of the chapter books and making them available to every MP as well as to the general public, and adding the budget proposal to the Monitor budget explorer – a publicly available budget explorer provided by the Ministry of Finance.Originality/valueThe originality of this paper lies in the proposal of the Fiscal Information Ecosystem Model and its application to the 2018 Czech state budget debate which shows how the members of the Czech Chamber of Deputies gathered information they needed in their decision making.
doi_str_mv 10.1108/JPBAFM-10-2018-0122
format Article
fullrecord <record><control><sourceid>proquest_cross</sourceid><recordid>TN_cdi_proquest_journals_2492624173</recordid><sourceformat>XML</sourceformat><sourcesystem>PC</sourcesystem><sourcerecordid>2492624173</sourcerecordid><originalsourceid>FETCH-LOGICAL-c277t-7244c178fcb939b951034f21e2a47060bc4b917fef22cda3b2b8289dc0f739133</originalsourceid><addsrcrecordid>eNotkEFPAyEQhYnRxFr9BV5IPKMM0GU51sbWmho96JkAC3abdqlAY_TXu2s9zZuZl3mTD6FroLcAtL57er2fzp8JUMIo1IQCYydoBEpMCNQgTntNVUU4r-Q5ush5QylUEylGaDl1JaaMTdfgsva47UJMO1Pa2OGwjV-5n_wtZj_erfHepG1rdr4rJn1je2g-fMGNt6b4S3QWzDb7q_86Ru_zh7fZI1m9LJaz6Yo4JmUhkgnhQNbBWcWVVROgXAQGnhkhaUWtE1aBDD4w5hrDLbM1q1XjaJBcAedjdHO8u0_x8-Bz0Zt4SF0fqZlQrGIC5ODiR5dLMefkg96ndtc_rYHqgZk-MhvagZkemPFfR-ZewQ</addsrcrecordid><sourcetype>Aggregation Database</sourcetype><iscdi>true</iscdi><recordtype>article</recordtype><pqid>2492624173</pqid></control><display><type>article</type><title>Actors and the information flows in the Czech parliamentary budget debate</title><source>PAIS Index</source><source>Standard: Emerald eJournal Premier Collection</source><creator>Sedmihradská, Lucie ; Kučera, Jan</creator><creatorcontrib>Sedmihradská, Lucie ; Kučera, Jan</creatorcontrib><description>PurposeThe purpose of this paper is to propose a model that allows analyzing exchange and use of fiscal information by the roles of actors involved in the budget process and to apply the proposed model to the 2018 Czech state budget debate. The aim is to identify approaches used by the members of the Chamber of Deputies (members of the parliament (MPs)) when gathering information to be used in their decision making on the state budget, and to evaluate usefulness of the information provided through the executive’s budget proposal.Design/methodology/approachThis paper is the observatory study of the Czech 2018 state budget debate based on a set of unstructured interviews with newly elected MPs.FindingsWhen it comes to the MPs deciding about the state budget the executive’s budget proposal seems to be an insufficient source of information as the MPs relied heavily on various information brokers during the budget debate. The use of information and communication technologies in the process of information provision lags behind its potential.Practical implicationsThe authors suggest two possible ways to improve the effective transparency of the Czech state budget debate: standardization of the chapter books and making them available to every MP as well as to the general public, and adding the budget proposal to the Monitor budget explorer – a publicly available budget explorer provided by the Ministry of Finance.Originality/valueThe originality of this paper lies in the proposal of the Fiscal Information Ecosystem Model and its application to the 2018 Czech state budget debate which shows how the members of the Czech Chamber of Deputies gathered information they needed in their decision making.</description><identifier>ISSN: 1096-3367</identifier><identifier>EISSN: 1945-1814</identifier><identifier>DOI: 10.1108/JPBAFM-10-2018-0122</identifier><language>eng</language><publisher>Boca Raton: Emerald Group Publishing Limited</publisher><subject>Access to information ; Audiences ; Brokers ; Communication ; Costs ; Decision making ; Ecosystems ; General public ; Information technology ; Legislatures ; Open data ; Speed limits ; Standardization ; State budgets</subject><ispartof>Journal of public budgeting, accounting &amp; financial management, 2020-10, Vol.32 (3), p.321-338</ispartof><rights>Emerald Publishing Limited 2019</rights><lds50>peer_reviewed</lds50><woscitedreferencessubscribed>false</woscitedreferencessubscribed><citedby>FETCH-LOGICAL-c277t-7244c178fcb939b951034f21e2a47060bc4b917fef22cda3b2b8289dc0f739133</citedby><cites>FETCH-LOGICAL-c277t-7244c178fcb939b951034f21e2a47060bc4b917fef22cda3b2b8289dc0f739133</cites></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><link.rule.ids>314,776,780,21675,27845,27903,27904</link.rule.ids></links><search><creatorcontrib>Sedmihradská, Lucie</creatorcontrib><creatorcontrib>Kučera, Jan</creatorcontrib><title>Actors and the information flows in the Czech parliamentary budget debate</title><title>Journal of public budgeting, accounting &amp; financial management</title><description>PurposeThe purpose of this paper is to propose a model that allows analyzing exchange and use of fiscal information by the roles of actors involved in the budget process and to apply the proposed model to the 2018 Czech state budget debate. The aim is to identify approaches used by the members of the Chamber of Deputies (members of the parliament (MPs)) when gathering information to be used in their decision making on the state budget, and to evaluate usefulness of the information provided through the executive’s budget proposal.Design/methodology/approachThis paper is the observatory study of the Czech 2018 state budget debate based on a set of unstructured interviews with newly elected MPs.FindingsWhen it comes to the MPs deciding about the state budget the executive’s budget proposal seems to be an insufficient source of information as the MPs relied heavily on various information brokers during the budget debate. The use of information and communication technologies in the process of information provision lags behind its potential.Practical implicationsThe authors suggest two possible ways to improve the effective transparency of the Czech state budget debate: standardization of the chapter books and making them available to every MP as well as to the general public, and adding the budget proposal to the Monitor budget explorer – a publicly available budget explorer provided by the Ministry of Finance.Originality/valueThe originality of this paper lies in the proposal of the Fiscal Information Ecosystem Model and its application to the 2018 Czech state budget debate which shows how the members of the Czech Chamber of Deputies gathered information they needed in their decision making.</description><subject>Access to information</subject><subject>Audiences</subject><subject>Brokers</subject><subject>Communication</subject><subject>Costs</subject><subject>Decision making</subject><subject>Ecosystems</subject><subject>General public</subject><subject>Information technology</subject><subject>Legislatures</subject><subject>Open data</subject><subject>Speed limits</subject><subject>Standardization</subject><subject>State budgets</subject><issn>1096-3367</issn><issn>1945-1814</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>2020</creationdate><recordtype>article</recordtype><sourceid>7TQ</sourceid><sourceid>AFKRA</sourceid><sourceid>BENPR</sourceid><sourceid>CCPQU</sourceid><sourceid>DWQXO</sourceid><recordid>eNotkEFPAyEQhYnRxFr9BV5IPKMM0GU51sbWmho96JkAC3abdqlAY_TXu2s9zZuZl3mTD6FroLcAtL57er2fzp8JUMIo1IQCYydoBEpMCNQgTntNVUU4r-Q5ush5QylUEylGaDl1JaaMTdfgsva47UJMO1Pa2OGwjV-5n_wtZj_erfHepG1rdr4rJn1je2g-fMGNt6b4S3QWzDb7q_86Ru_zh7fZI1m9LJaz6Yo4JmUhkgnhQNbBWcWVVROgXAQGnhkhaUWtE1aBDD4w5hrDLbM1q1XjaJBcAedjdHO8u0_x8-Bz0Zt4SF0fqZlQrGIC5ODiR5dLMefkg96ndtc_rYHqgZk-MhvagZkemPFfR-ZewQ</recordid><startdate>20201013</startdate><enddate>20201013</enddate><creator>Sedmihradská, Lucie</creator><creator>Kučera, Jan</creator><general>Emerald Group Publishing Limited</general><scope>AAYXX</scope><scope>CITATION</scope><scope>0U~</scope><scope>1-H</scope><scope>4S-</scope><scope>4T-</scope><scope>4U-</scope><scope>7TQ</scope><scope>7WY</scope><scope>7WZ</scope><scope>7X1</scope><scope>7XB</scope><scope>8AO</scope><scope>8FI</scope><scope>AFKRA</scope><scope>ANIOZ</scope><scope>AXJJW</scope><scope>BENPR</scope><scope>BEZIV</scope><scope>CCPQU</scope><scope>DHY</scope><scope>DON</scope><scope>DWQXO</scope><scope>FYUFA</scope><scope>F~G</scope><scope>K6~</scope><scope>L.-</scope><scope>L.0</scope><scope>M0C</scope><scope>M0Q</scope><scope>M0T</scope><scope>M1F</scope><scope>PQBIZ</scope><scope>PQEST</scope><scope>PQQKQ</scope><scope>PQUKI</scope><scope>Q9U</scope></search><sort><creationdate>20201013</creationdate><title>Actors and the information flows in the Czech parliamentary budget debate</title><author>Sedmihradská, Lucie ; Kučera, Jan</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-c277t-7244c178fcb939b951034f21e2a47060bc4b917fef22cda3b2b8289dc0f739133</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>2020</creationdate><topic>Access to information</topic><topic>Audiences</topic><topic>Brokers</topic><topic>Communication</topic><topic>Costs</topic><topic>Decision making</topic><topic>Ecosystems</topic><topic>General public</topic><topic>Information technology</topic><topic>Legislatures</topic><topic>Open data</topic><topic>Speed limits</topic><topic>Standardization</topic><topic>State budgets</topic><toplevel>peer_reviewed</toplevel><toplevel>online_resources</toplevel><creatorcontrib>Sedmihradská, Lucie</creatorcontrib><creatorcontrib>Kučera, Jan</creatorcontrib><collection>CrossRef</collection><collection>Global News &amp; ABI/Inform Professional</collection><collection>Trade PRO</collection><collection>BPIR.com Limited</collection><collection>Docstoc</collection><collection>University Readers</collection><collection>PAIS Index</collection><collection>ABI/INFORM Collection</collection><collection>ABI/INFORM Global (PDF only)</collection><collection>Accounting &amp; Tax Database</collection><collection>ProQuest Central (purchase pre-March 2016)</collection><collection>ProQuest Pharma Collection</collection><collection>Hospital Premium Collection</collection><collection>ProQuest Central UK/Ireland</collection><collection>Accounting, Tax &amp; Banking Collection</collection><collection>Asian &amp; European Business Collection</collection><collection>ProQuest Central</collection><collection>Business Premium Collection</collection><collection>ProQuest One Community College</collection><collection>PAIS International</collection><collection>PAIS International (Ovid)</collection><collection>ProQuest Central Korea</collection><collection>Health Research Premium Collection</collection><collection>ABI/INFORM Global (Corporate)</collection><collection>ProQuest Business Collection</collection><collection>ABI/INFORM Professional Advanced</collection><collection>ABI/INFORM Professional Standard</collection><collection>ABI/INFORM Global</collection><collection>European Business Database</collection><collection>Healthcare Administration Database</collection><collection>Banking Information Database</collection><collection>ProQuest One Business</collection><collection>ProQuest One Academic Eastern Edition (DO NOT USE)</collection><collection>ProQuest One Academic</collection><collection>ProQuest One Academic UKI Edition</collection><collection>ProQuest Central Basic</collection><jtitle>Journal of public budgeting, accounting &amp; financial management</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Sedmihradská, Lucie</au><au>Kučera, Jan</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>Actors and the information flows in the Czech parliamentary budget debate</atitle><jtitle>Journal of public budgeting, accounting &amp; financial management</jtitle><date>2020-10-13</date><risdate>2020</risdate><volume>32</volume><issue>3</issue><spage>321</spage><epage>338</epage><pages>321-338</pages><issn>1096-3367</issn><eissn>1945-1814</eissn><abstract>PurposeThe purpose of this paper is to propose a model that allows analyzing exchange and use of fiscal information by the roles of actors involved in the budget process and to apply the proposed model to the 2018 Czech state budget debate. The aim is to identify approaches used by the members of the Chamber of Deputies (members of the parliament (MPs)) when gathering information to be used in their decision making on the state budget, and to evaluate usefulness of the information provided through the executive’s budget proposal.Design/methodology/approachThis paper is the observatory study of the Czech 2018 state budget debate based on a set of unstructured interviews with newly elected MPs.FindingsWhen it comes to the MPs deciding about the state budget the executive’s budget proposal seems to be an insufficient source of information as the MPs relied heavily on various information brokers during the budget debate. The use of information and communication technologies in the process of information provision lags behind its potential.Practical implicationsThe authors suggest two possible ways to improve the effective transparency of the Czech state budget debate: standardization of the chapter books and making them available to every MP as well as to the general public, and adding the budget proposal to the Monitor budget explorer – a publicly available budget explorer provided by the Ministry of Finance.Originality/valueThe originality of this paper lies in the proposal of the Fiscal Information Ecosystem Model and its application to the 2018 Czech state budget debate which shows how the members of the Czech Chamber of Deputies gathered information they needed in their decision making.</abstract><cop>Boca Raton</cop><pub>Emerald Group Publishing Limited</pub><doi>10.1108/JPBAFM-10-2018-0122</doi><tpages>18</tpages></addata></record>
fulltext fulltext
identifier ISSN: 1096-3367
ispartof Journal of public budgeting, accounting & financial management, 2020-10, Vol.32 (3), p.321-338
issn 1096-3367
1945-1814
language eng
recordid cdi_proquest_journals_2492624173
source PAIS Index; Standard: Emerald eJournal Premier Collection
subjects Access to information
Audiences
Brokers
Communication
Costs
Decision making
Ecosystems
General public
Information technology
Legislatures
Open data
Speed limits
Standardization
State budgets
title Actors and the information flows in the Czech parliamentary budget debate
url https://sfx.bib-bvb.de/sfx_tum?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&ctx_tim=2025-01-26T17%3A05%3A37IST&url_ver=Z39.88-2004&url_ctx_fmt=infofi/fmt:kev:mtx:ctx&rfr_id=info:sid/primo.exlibrisgroup.com:primo3-Article-proquest_cross&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=Actors%20and%20the%20information%20flows%20in%20the%20Czech%20parliamentary%20budget%20debate&rft.jtitle=Journal%20of%20public%20budgeting,%20accounting%20&%20financial%20management&rft.au=Sedmihradsk%C3%A1,%20Lucie&rft.date=2020-10-13&rft.volume=32&rft.issue=3&rft.spage=321&rft.epage=338&rft.pages=321-338&rft.issn=1096-3367&rft.eissn=1945-1814&rft_id=info:doi/10.1108/JPBAFM-10-2018-0122&rft_dat=%3Cproquest_cross%3E2492624173%3C/proquest_cross%3E%3Curl%3E%3C/url%3E&disable_directlink=true&sfx.directlink=off&sfx.report_link=0&rft_id=info:oai/&rft_pqid=2492624173&rft_id=info:pmid/&rfr_iscdi=true