Digital Budgeting Transformation and Future Challenges: A Bibliometric Analysis
Abstract
In the contemporary era, digital budgeting has become increasingly significant in enhancing operational efficiency, fostering transparency, and promoting stakeholder participation within budget management. This study endeavors to scrutinize prevailing research trends pertaining to digital budgeting by conducting a comprehensive analysis of publications indexed in the Scopus database. Utilizing bibliometric data analysis and Nvivo 12 Plus, our investigation facilitated the delineation of noteworthy findings. The study underscores a substantial surge in research interest surrounding digital budgeting, along with the noteworthy contributions from diverse countries to the research literature. The revealed insights affirm that digital budgeting transcends geographical boundaries, constituting a global phenomenon with diverse contextual applications and practices across the globe. Furthermore, the findings illuminated a broad spectrum of research topics related to digital budgeting, encompassing aspects such as the utilization of digital platforms, public participation, budget oversight, local-level budget management, and digital democracy. While acknowledging the immense potential of digital budgeting, it is imperative to recognize the challenges accompanying its implementation. These challenges encompass issues of data security, policy adaptation, organizational culture, constrained human resources, and system integration. This study advocates for a multidisciplinary approach as essential for mitigating the impediments and challenges inherent in the effective implementation of digital budgeting.
Keywords
Full Text:
PDFReferences
Abu-Shanab, E. (2019). Predicting trust in e-government: Two competing models. Electronic Government, 15(2), 129–143. https://doi.org/10.1504/EG.2019.098669
Ahrens, T., & Ferry, L. (2021). Accounting and accountability practices in times of crisis: a Foucauldian perspective on the UK government’s response to COVID-19 for England. Accounting, Auditing and Accountability Journal, 34(6), 1332–1344. https://doi.org/10.1108/AAAJ-07-2020-4659
Alharbi, A. S., Halikias, G., Rajarajan, M., & Yamin, M. (2021). A review of effectiveness of Saudi E-government data security management. International Journal of Information Technology, 13(2), 573–579. https://doi.org/10.1007/s41870-021-00611-3
Alsharari, N. M. (2020). Accounting changes and beyond budgeting principles (BBP) in the public sector: Institutional isomorphism. International Journal of Public Sector Management, 33(2–3), 165–189. https://doi.org/10.1108/IJPSM-10-2018-0217
Bahr, C., & Lennerts, K. (2010). Quantitative validation of budgeting methods and suggestion of a new calculation method for the determination of maintenance costs. Journal of Facilities Management, 8(1), 47–63. https://doi.org/10.1108/14725961011019076
Bartocci, L., Grossi, G., Mauro, S. G., & Ebdon, C. (2023). The journey of participatory budgeting: a systematic literature review and future research directions. International Review of Administrative Sciences, 89(3), 757–774. https://doi.org/10.1177/00208523221078938
Blum, D. (2020). Rational Cybersecurity for Business. Rational Cybersecurity for Business, 5952. https://doi.org/10.1007/978-1-4842-5952-8
Bogoslavtseva, L. V., Karepina, O. I., Bogdanova, O. Y., Takmazyan, A. S., & Terentieva, V. V. (2020). Development of the Program and Project Budgeting in the Conditions of Digitization of the Budget Process. In Lecture Notes in Networks and Systems (Vol. 87, pp. 950–959). https://doi.org/10.1007/978-3-030-29586-8_108
Bolgov, R., & Chugunov, A. (2020). Participatory Budgeting in Eurasian Economic Union Countries: Policy and Institutional Framework. 2020 7th International Conference on EDemocracy and EGovernment, ICEDEG 2020, 283–286. https://doi.org/10.1109/ICEDEG48599.2020.9096826
Callaghan, K. A., & Horne, R. (2023). The Dynamics of Local Participation. American Behavioral Scientist, 67(4), 476–491. https://doi.org/10.1177/00027642221086950
Castro, C., & Lopes, C. (2022). Digital Government and Sustainable Development. Journal of the Knowledge Economy, 13(2), 880–903. https://doi.org/10.1007/s13132-021-00749-2
Chohan, S. R., & Hu, G. (2022). Strengthening digital inclusion through e-government: cohesive ICT training programs to intensify digital competency. Information Technology for Development, 28(1), 16–38. https://doi.org/10.1080/02681102.2020.1841713
Chugunov, I., Makohon, V., & Markuts, Y. (2019). Budgetary policy of the emerging countries in conditions of institutional transformations. Problems and Perspectives in Management, 17(4), 252–261. https://doi.org/10.21511/ppm.17(4).2019.21
Coleman, S., & Cardoso Sampaio, R. (2017). Sustaining a democratic innovation: a study of three e-participatory budgets in Belo Horizonte. Information Communication and Society, 20(5), 754–769. https://doi.org/10.1080/1369118X.2016.1203971
Davidson, M. (2023). Participatory budgeting as democratization? The post-bankruptcy democratization of Vallejo, California. City, 27(5–6), 942–961. https://doi.org/10.1080/13604813.2023.2209450
Effah, J., & Nuhu, H. (2017). Institutional barriers to digitalization of government budgeting in developing countries: A case study of Ghana. Electronic Journal of Information Systems in Developing Countries, 82(1), 1–17. https://doi.org/10.1002/j.1681-4835.2017.tb00605.x
Ewens, H., & van der Voet, J. (2019). Organizational complexity and participatory innovation: participatory budgeting in local government. Public Management Review, 21(12), 1848–1866. https://doi.org/10.1080/14719037.2019.1577908
Ferry, L., & Eckersley, P. (2015). Budgeting and governing for deficit reduction in the UK public sector: act three ‘accountability and audit arrangements.’ Public Money and Management, 35(3), 203–210. https://doi.org/10.1080/09540962.2015.1027496
Fitz Verploegh, R., Budding, T., & Wassenaar, M. (2022). Policy control as an alternative approach to performance-based budgeting (PBB) to strengthen the link between policy and financial means. Public Money and Management, 1–9. https://doi.org/10.1080/09540962.2022.2062162
Foth, M., Brynskov, M., & Ojala, T. (2015). Citizen’s right to the digital city urban interfaces, activism, and placemaking. Citizen’s Right to the Digital City: Urban Interfaces, Activism, and Placemaking, 1–259. https://doi.org/10.1007/978-981-287-919-6
Franklin, A. L., & Ebdon, C. (2020). Participatory Budgeting in the Philippines. Chinese Public Administration Review, 11(1), 60–74. https://doi.org/10.22140/cpar.v11i1.250
Frow, N., Marginson, D., & Ogden, S. (2010). “Continuous” budgeting: Reconciling budget flexibility with budgetary control. Accounting, Organizations and Society, 35(4), 444–461. https://doi.org/10.1016/j.aos.2009.10.003
Gao, X., & Lee, J. (2017). E-government services and social media adoption: Experience of small local governments in Nebraska state. Government Information Quarterly, 34(4), 627–634. https://doi.org/10.1016/j.giq.2017.09.005
Graça, M. S. (2023). Lockdown Democracy: Participatory Budgeting in Pandemic Times and the Portuguese Experience. In Urban Book Series: Vol. Part F1104 (pp. 111–124). https://doi.org/10.1007/978-3-031-32664-6_9
Halilovic, S., & Cicic, M. (2013). Understanding determinants of information systems users behaviour: A comparison of two models in the context of integrated accounting and budgeting software. Behaviour and Information Technology, 32(12), 1280–1291. https://doi.org/10.1080/0144929X.2012.708784
Hina Khalid, Matkin, D. S. T., & Morse, R. S. (2017). Collaborative capital budgeting in U.S. local government. Journal of Public Budgeting, Accounting & Financial Management, 29(2), 230–262. https://doi.org/10.1108/JPBAFM-29-02-2017-B003
Iasulaitis, S., Nebot, C. P., Da Silva, E. C., & Sampaio, R. C. (2019). Interactivity and policy cycle within electronic participatory budgeting: A comparative analysis. Revista de Administracao Publica, 53(6), 1091–1115. https://doi.org/10.1590/0034-761220180272x
Irani, Z., Abril, R. M., Weerakkody, V., Omar, A., & Sivarajah, U. (2023). The impact of legacy systems on digital transformation in European public administration: Lesson learned from a multi case analysis. Government Information Quarterly, 40(1), 101784. https://doi.org/10.1016/j.giq.2022.101784
Ivanova, N., Morunova, G., Fedosov, V., Kuzmina, S., & Kankulova, M. (2022). Long-Term Budget Planning Based on Simulation Models in the Context of Digital Transformation of Global Markets. Global Challenges of Digital Transformation of Markets: Volume II, 2, 25–42.
Janowski, T. (2015). Digital government evolution: From transformation to contextualization. Government Information Quarterly, 32(3), 221–236. https://doi.org/10.1016/j.giq.2015.07.001
Janssen, M., Rana, N. P., Slade, E. L., & Dwivedi, Y. K. (2018). Trustworthiness of digital government services: deriving a comprehensive theory through interpretive structural modeling. Public Management Review, 20(5), 647–671. https://doi.org/10.1080/14719037.2017.1305689
Jeong, S. ho, & Oh, Y. (2019). New development: Lessons and recommendations from South Korea’s experiences with integrated financial management information systems. Public Money and Management, 39(8), 599–601. https://doi.org/10.1080/09540962.2019.1598201
Jia, K., & Chen, S. (2022). Global digital governance: paradigm shift and an analytical framework. Global Public Policy and Governance, 2(3), 283–305. https://doi.org/10.1007/s43508-022-00047-w
Jiang, H., Wang, S., & Yao, J. (2022). Structuration analysis of e-government studies: A bibliometric analysis based on knowledge maps. Journal of Information Science, 48(5), 676–685. https://doi.org/10.1177/0165551520978346
Justice, J. B., Melitski, J., & Smith, D. L. (2006). E-government as an instrument of fiscal accountability and responsiveness: Do the best practitioners employ the best practices? American Review of Public Administration, 36(3), 301–322. https://doi.org/10.1177/0275074005283797
Kong, D. (2005). Performance-based budgeting: The U.S. experience. Public Organization Review, 5(2), 91–107. https://doi.org/10.1007/s11115-005-1782-6
Kuziemski, M., & Misuraca, G. (2020). AI governance in the public sector: Three tales from the frontiers of automated decision-making in democratic settings. Telecommunications Policy, 44(6), 101976. https://doi.org/10.1016/j.telpol.2020.101976
Lee-Geiller, S., & Lee, T. (David). (2019). Using government websites to enhance democratic E-governance: A conceptual model for evaluation. Government Information Quarterly, 36(2), 208–225. https://doi.org/10.1016/j.giq.2019.01.003
Lee, D., Lee, S. H., Masoud, N., Krishnan, M. S., & Li, V. C. (2021). Integrated digital twin and blockchain framework to support accountable information sharing in construction projects. Automation in Construction, 127, 103688. https://doi.org/10.1016/j.autcon.2021.103688
Lee, J., Kim, S., & Lee, J. (2023). Mutual efforts for mutual trust: Impacts of citizens’ knowledge and governmental communication channels on trust in participatory budgeting. Journal of Public Affairs, 23(4). https://doi.org/10.1002/pa.2879
Loeber, K. (2018). Big data, algorithmic regulation, and the history of the Cybersyn project in Chile, 1971-1973. Social Sciences, 7(4), 7040065. https://doi.org/10.3390/socsci7040065
Lüchmann, L. H. H., & Bogo, R. S. (2022). Instability and decline of participatory budgeting in Brazilian and Portuguese municipalities (2016-2019). Opiniao Publica, 28(3), 716–749. https://doi.org/10.1590/1807-01912022283716
Mærøe, A. R., Norta, A., Tsap, V., & Pappel, I. (2021). Increasing citizen participation in e-participatory budgeting processes. Journal of Information Technology and Politics, 18(2), 125–147. https://doi.org/10.1080/19331681.2020.1821421
Manes-Rossi, F., Brusca, I., Orelli, R. L., Lorson, P. C., & Haustein, E. (2023). Features and drivers of citizen participation: Insights from participatory budgeting in three European cities. Public Management Review, 25(2), 201–223. https://doi.org/10.1080/14719037.2021.1963821
Manoharan, A. P., Ingrams, A., Kang, D., & Zhao, H. (2021). Globalization and Worldwide Best Practices in E-Government. International Journal of Public Administration, 44(6), 465–476. https://doi.org/10.1080/01900692.2020.1729182
Mauro, S. G., Cinquini, L., & Pianezzi, D. (2021). New Public Management between reality and illusion: Analysing the validity of performance-based budgeting. British Accounting Review, 53(6), 100825. https://doi.org/10.1016/j.bar.2019.02.007
Mellon, J., Peixoto, T., & Sjoberg, F. M. (2017). Does online voting change the outcome? Evidence from a multi-mode public policy referendum. Electoral Studies. https://www.sciencedirect.com/science/article/pii/S0261379417301014
Menendez-Blanco, M., & Bjørn, P. (2022). Designing Digital Participatory Budgeting Platforms: Urban Biking Activism in Madrid. In Computer Supported Cooperative Work: CSCW: An International Journal (Vol. 31, Issue 4). Springer Netherlands. https://doi.org/10.1007/s10606-022-09443-6
Musadat, A. (2023). The Effects of Participatory Budgeting on Local Government Service Delivery: Evidence From Sumedang. Bulletin of Indonesian Economic Studies, 59(1), 29–60. https://doi.org/10.1080/00074918.2021.1931031
Muthomi, F., & Thurmaier, K. (2021). Participatory Transparency in Kenya: Toward an Engaged Budgeting Model of Local Governance. Public Administration Review, 81(3), 519–531. https://doi.org/10.1111/puar.13294
Nguyen, A. H., Hoang, T. G., Nguyen, L. Q. T., & Thi Pham, H. M. (2022). Design thinking-based Data Analytic Lifecycle for improving management control in banks. Technology Analysis and Strategic Management, 9537325. https://doi.org/10.1080/09537325.2022.2100754
Oktaviani, R. F., Faeni, D. P., Faeni, R. P., & Meidiyustiani, R. (2019). E-budgeting for public finance transparency and accountability. International Journal of Recent Technology and Engineering, 8(2 Special Issue 4), 854–857. https://doi.org/10.35940/ijrte.B11700782S419
Omar, A., Weerakkody, V., & Sivarajah, U. (2017). Developing criteria for evaluating a multi-channel digitally enabled participatory budgeting platform. Lecture Notes in Computer Science (Including Subseries Lecture Notes in Artificial Intelligence and Lecture Notes in Bioinformatics), 10429 LNCS, 3–11. https://doi.org/10.1007/978-3-319-64322-9_1
Pereira, D., & Roder Figueira, A. (2021). Effects of citizen participation in the social accountability of budget amendments. Journal of Legislative Studies, 27(1), 30–54. https://doi.org/10.1080/13572334.2020.1801963
Pulkkinen, M., Sinervo, L. M., & Kurkela, K. (2023). Premises for sustainability – participatory budgeting as a way to construct collaborative innovation capacity in local government. Journal of Public Budgeting, Accounting and Financial Management. https://doi.org/10.1108/JPBAFM-04-2022-0077
Ravšelj, D., Umek, L., Todorovski, L., & Aristovnik, A. (2022). A Review of Digital Era Governance Research in the First Two Decades: A Bibliometric Study. Future Internet, 14(5), 126. https://doi.org/10.3390/fi14050126
Riauan, M. A. I., Cahyono, N. D., & Manaf, A. M. A. (2022). Implementation of E-Planning System for Preparation of Work Plans among Local Government in Indonesian 3T Regions. In 2022 IEEE Creative Communication and Innovative Technology, ICCIT 2022. https://doi.org/10.1109/ICCIT55355.2022.10119038
Roja, A., & Urs, N. (2023). City as a Platform and the Role of Participative Democracy in Big Romanian Cities. In Contributions to Political Science (pp. 307–323). https://doi.org/10.1007/978-3-031-20943-7_19
Rose, J., Flak, L. S., & Sæbø, Ø. (2018). Stakeholder theory for the E-government context: Framing a value-oriented normative core. Government Information Quarterly, 35(3), 362–374. https://doi.org/10.1016/j.giq.2018.06.005
Scupola, A., & Mergel, I. (2022). Co-production in digital transformation of public administration and public value creation: The case of Denmark. Government Information Quarterly, 39(1), 101650. https://doi.org/10.1016/j.giq.2021.101650
Sharma, S., Kar, A. K., Gupta, M. P., Dwivedi, Y. K., & Janssen, M. (2022). Digital citizen empowerment: A systematic literature review of theories and development models. Information Technology for Development, 28(4), 660–687. https://doi.org/10.1080/02681102.2022.2046533
Shu, W., Chen, Y., & Chen, X. (2023). Information technology empowerment and corporate budget control: Evidence from China. Pacific-Basin Finance Journal, 82, 102131. https://doi.org/https://doi.org/10.1016/j.pacfin.2023.102131
Soukop, M., Šaradín, P., & Zapletalová, M. (2021). Participatory budgeting: Case study of possible causes of failures. Slovak Journal of Political Sciences, 21(2), 139–160. https://doi.org/10.34135/sjps.210202
Spada, P., Mellon, J., Peixoto, T., & Sjoberg, F. M. (2016). Effects of the internet on participation: Study of a public policy referendum in Brazil. Journal of Information Technology and Politics, 13(3), 187–207. https://doi.org/10.1080/19331681.2016.1162250
Stortone, S, & De Cindio, F. (2015). Hybrid participatory budgeting: Local democratic practices in the digital era. In Citizen’s Right to the Digital City: Urban Interfaces, Activism, and Placemaking (pp. 177–197). https://doi.org/10.1007/978-981-287-919-6_10
Thompson, N., Mullins, A., & Chongsutakawewong, T. (2020). Does high e-government adoption assure stronger security? Results from a cross-country analysis of Australia and Thailand. Government Information Quarterly, 37(1), 101408. https://doi.org/10.1016/j.giq.2019.101408
Touchton, M., Wampler, B., & Spada, P. (2019). The digital revolution and governance in Brazil: Evidence from participatory budgeting. Journal of Information Technology and Politics, 16(2), 154–168. https://doi.org/10.1080/19331681.2019.1613281
Tseng, Y. S., Becker, C., & Roikonen, I. (2023). Dialectical approach to unpacking knowledge-making for digital urban democracy: A critical case of Helsinki-based e-participatory budgeting. Urban Studies, 2023. https://doi.org/10.1177/00420980231175247
Tsindeliani, I., Selyukov, A., Kikavets, V., Vershilo, T., Tregubova, E., Babayan, O., Badmaev, B., & Shorin, S. (2021). Transformation of the legal mechanism of taxation as a factor of influence on strategic planning of budgetary policy: Russia case study. In Journal of Transnational Management (Vol. 26, Issue 3, pp. 179–200). https://doi.org/10.1080/15475778.2021.1989565
Valle-Cruz, D., Fernandez-Cortez, V., & Gil-Garcia, J. R. (2022). From E-budgeting to smart budgeting: Exploring the potential of artificial intelligence in government decision-making for resource allocation. In Government Information Quarterly (Vol. 39, Issue 2, p. 101644). https://doi.org/10.1016/j.giq.2021.101644
Weerakkody, V., Irani, Z., Lee, H., Hindi, N., & Osman, I. (2014). A review of the factors affecting user satisfaction in electronic government services. International Journal of Electronic Government Research, 10(4), 21–56. https://doi.org/10.4018/ijegr.2014100102
Weiss, J. (2023). The Impact of Online Technologies on Participative Practices: Learnings from Digital Participatory Budgeting in German Local Governments. In Contributions to Political Science (pp. 287–305). https://doi.org/10.1007/978-3-031-20943-7_18
Wu, Y. (2014). Protecting personal data in E-government: A cross-country study. Government Information Quarterly, 31(1), 150–159. https://doi.org/10.1016/j.giq.2013.07.003
Xin, Y., Dilanchiev, A., Ali, M., Irfan, M., & Hong, Y. (2022). Assessing Citizens’ Attitudes and Intentions to Adopt E-Government Services: A Roadmap toward Sustainable Development. Sustainability (Switzerland), 14(22), 15183. https://doi.org/10.3390/su142215183
Zuiderwijk, A., Chen, Y. C., & Salem, F. (2021). Implications of the use of artificial intelligence in public governance: A systematic literature review and a research agenda. Government Information Quarterly, 38(3), 101577. https://doi.org/10.1016/j.giq.2021.101577
DOI: https://doi.org/10.18196/jgpp.v11i3.21182
Refbacks
- There are currently no refbacks.
Copyright (c) 2024 Journal of Governance and Public Policy
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Office:
Master of Government Affairs and Administration (MIP)
Postgraduate Building 2nd Floor UMY
Phone: +62 274 387 656 (ext: 173)
Jl. Brawijaya, Kasihan, Bantul, Daerah Istimewa Yogyakarta, Indonesia
View My Stats
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.