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1.
Mijail Naranjo-Zolotov Tiago Oliveira Sven Casteleyn Zahir Irani 《Government Information Quarterly》2019,36(3):536-545
Local governments around the world are increasingly implementing e-participation platforms to involve citizens in consultation and decision-making processes. E-participation platforms usually succeed and produce positive effects in the community when adopted in the long-term scenario. The adoption of those platforms is still a challenge for local governments. The understanding of the factors that influence the continuous intention to use e-participation over time is critical for the design of diffusion and promotion strategies that motivate the citizens to keep using e-participation. This article explores the drivers that predict the post-adoption of e-participation platforms from the perspective of the sense of virtual community theory, that is the degree of affective attachment to a given community mediated by information technology. Specifically, our research model evaluates the association between the sense of virtual community with use behaviour and the continuous intention to use e-participation. Structural equation modelling was used to evaluate the data collected from 370 citizens who experienced an e-participation platform hosted by a European capital city. We found out that the direct association between the sense of virtual community and use was significant. Even though the direct association between the sense of virtual community and the continuous intention was non-significant, the indirect association sense of virtual community to use to continuous intention was statistically significant. This finding may indicate that the use behaviour is triggered by the influence of other members of the community for a short period of time, but it does not persist to influence the continuous intention over time. 相似文献
2.
部门预算是预算管理的核心。部门预算在高校实行以来对于强化高校预算管理,加快高校发展起到了明显的作用。但目前高校部门预算实行中也存在问题,其中有部门预算改革本身存在的问题,也有高校自身在部门预算编制执行过程中存在的问题。对这些存在的问题作了分析,并提出了加强高校部门预算管理的一些对策。 相似文献
3.
作业基础预算流程分析 总被引：18，自引：0，他引：18
如何建立一套完整、有用的预算制度以协助企业发展，是目前企业管理者必须深入思考的问题。本文主要介绍了ABC研究的奠基者之一——国际高级制造商协会(CAM—I)关于作业基础预算(ABB)的研究成果，包括ABB中的专用名词、基本流程和ABB闭环图的设计和应用，并以一例说明了企业如何进行作业基础预算。本文的研究目的在于说明ABB从战略和顾客需求出发，通过预测计划期生产、销售产品或劳务的需求量，从而预测相应的作业需求量，在此基础上预测资源的需求量，并与企业目前的资源供应量进行比较，使资源配置更加可信客观。 相似文献
4.
李瑞彩 《河北工程技术职业学院学报》2013,(3):33-34,38
高校预算编制与执行规范化是预算管理的重要内容。也是高校实现人才培养目标、完成科研任务以及教育事业健康发展的重要前提。通过对预算编制与执行中出现的问题进行研究,寻求加强高校预算编制与执行规范化管理的策略。以真正实现高校资金的有效运行和成本的有效控制。提升高校财务管理的整体水平。 相似文献
5.
Finnborg S. Steinþórsdóttir Þorgerður Einarsdóttir Gyða M. Pétursdóttir Susan Himmelweit 《高等教育研究与发展》2020,39(2):362-375
ABSTRACTResearch grant funding influences the organisation of academic work and academic careers. We problematise general approaches to gender bias in research grant funding and argue that it fails to include the wider structures of inequality and the unequal gendered power relations in academia. Approaching the subject with gender budgeting we challenge assumed gender-neutral practices. The objective is to illuminate how the gendered funding system and (the previous and subsequent) gendered structures of academia are maintained. The whole grants scheme is assessed, drawing on statistical data collected on the whole population of a medium-size, comprehensive research and educational institution in Iceland, and two types of competitive grants. The data is measured against the pool of applicants and comparisons within and between fields and ranks are made. By including the structures of inequality and the gendered power relations, the results show how the funding system is biased not only in favour of men, but towards the male-dominated and culturally masculine positions and fields. This approach illustrates the need to address the whole academic system in order to challenge the norms that maintain and reproduce gender inequalities. 相似文献
6.
20世纪90年代德国高等教育财政改革述评 总被引：1，自引：0，他引：1
20世纪 90年代是统一后的德国高等教育财政改革十分活跃的 1 0年。高等教育拨款、科研经费、学生资助三个层面的改革举措 ,使德国高等教育财政体制和运行机制向以市场为导向、以效益为本位、以多元投资为特征的方向演变 相似文献
7.
Darren Deering 《Tertiary Education and Management》2018,24(2):115-127
The use of corporate management tools in universities has been widely critiqued in recent decades, as it is viewed as undermining academic goals and promoting marketization and corporatization. Responsibility center budgeting (RCB) is one popular management tool that has been decried as promoting market logics, internal competition and institutional fragmentation. This comparative case study investigated four North American universities that employed RCB for several years, to investigate the relationship between unit autonomy and coordination. Site visits and interviews with key informants were conducted at the four universities, supplemented by document analysis. The analysis identifies widely different experiences between two sets of universities. Findings show that the ability of the central administration to promote vertical coordination is critical to mitigating the adverse consequences of RCB. 相似文献
8.
公共预算的核心问题是资源配置问题。在资源配置中纳入公民参与有助于提高预算决策的合理性和公共责任。目前,我国的一些地方政府已经开始将公民参与纳入预算资金的分配过程。为了更好地借鉴国外公民参与预算的经验,本文分析了美国地方政府公民参与预算的经验。 相似文献
9.
《Africa Education Review》2013,10(2):347-363
AbstractThis paper reports on the qualitative study that used in-depth interviews and document reviews on financial management practices in their schools. The participants were school principals of the case study schools. The findings of the study highlighted problems regarding the implementation of the policy – despite the Manual for Principals of Secondary Schools on financial planning and organisation, there are still problems regarding the collection and recording of school fees, budgeting, as well as a lack of administrative support. Findings further suggest that during the process of budgeting, power relations surface where principals play a dominant role in decision making regarding both departmental budgets and the school's main budget. Findings also suggest that lack of policies on the use of fees affects issues of budgeting in these schools. Moreover, most school principals are not provided with sufficient capacity building on financial matters, which cripples them in performing the budgetary tasks. The implications of the study are that there should be adequate capacity building of the principals in regards to budgeting and systems should be put in place regarding policies on how the school fees are to be used. 相似文献
10.
ABSTRACT Participatory budgeting (PB) has emerged as a tool for empowering marginalized communities and advancing social justice through public deliberation and advocacy. However, public deliberation scholars have contested the appropriate roles of social justice, activism, and equity. PB bridges deliberation, advocacy, and equity, as it strives to accomplish social change. We detail how the first cycle of Greensboro PB navigated tensions between residents who sought social change and government officials who wished to maintain the status quo. We argue PB is an example of public deliberation that fosters social justice sensibilities among participants and conclude with applied recommendations for design improvements. 相似文献