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Informal norms as a bridge between formal rules and outcomes of government financial operations : (Record no. 39432)

000 -LEADER
fixed length control field 02392naa a2200253uu 4500
001 - CONTROL NUMBER
control field 1051214313437
003 - CONTROL NUMBER IDENTIFIER
control field OSt
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20210824062541.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 110512s2010 xx ||||gr |0|| 0 eng d
999 ## - SYSTEM CONTROL NUMBERS (KOHA)
Koha Dewey Subclass [OBSOLETE] PHL2MARC21 1.1
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name YILIN, Hou
9 (RLIN) 44783
245 10 - TITLE STATEMENT
Title Informal norms as a bridge between formal rules and outcomes of government financial operations :
Remainder of title evidence from state balanced budget requirements
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. Cary :
Name of publisher, distributor, etc. Oxford University,
Date of publication, distribution, etc. july 2010
520 3# - SUMMARY, ETC.
Summary, etc. Both formal rules and informal norms guide government operations; formal rules often function through informal norms. Balanced budget requirements (BBRs) are formal rules, but they are implemented via the intermediary of informal norms - interpretation of BBRs by state officials. This article examines the fiscal implications of informal norms that govern budgetary balance. We propose that informal norms have substantive implications in policy making and implementation. To test the proposition, we obtain state self-reports, time-varying data on balanced budget provisions as observations of informal norms, compare them against formal, codified balanced provisions budget requirements from recent research to identify gaps between rules and norms, and decompose the gaps using two categories - "interpretations" and "reverse interpretations" of formal balanced budget requirements. We then conduct probit estimation to obtain the effects of informal norms as well as the interpretations and reverse interpretations on two measures of budgetary balance. Results show that informal norms do affec outcomes of government financial operations; the two-step decomposition of the gaps between formal rules and informal norms provides further information on the locus of these effects. The article identifies the interpretation of formal rules as a new research area, thus contributing to the budgetary institutions and policy implementation literatures
650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM
9 (RLIN) 12165
Topical term or geographic name entry element Orçamento Público
650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Prestação de Contas
9 (RLIN) 12154
650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Demonstração Contábil
9 (RLIN) 18927
650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Normatização
9 (RLIN) 16793
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name SMITH, Daniel L
9 (RLIN) 44784
773 08 - HOST ITEM ENTRY
Title Journal of Public Administration Research and Theory - JPART
Related parts 20, 3, p. 655-678
Place, publisher, and date of publication Cary : Oxford University, july 2010
International Standard Serial Number ISSN 10531858
Record control number
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type Periódico
998 ## - LOCAL CONTROL INFORMATION (RLIN)
-- 20110512
Operator's initials, OID (RLIN) 1431^b
Cataloger's initials, CIN (RLIN) Daiane
998 ## - LOCAL CONTROL INFORMATION (RLIN)
-- 20120517
Operator's initials, OID (RLIN) 1525^b
Cataloger's initials, CIN (RLIN) Geisneer

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Escola Nacional de Administração Pública

Escola Nacional de Administração Pública

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