000			02392naa a2200253uu 4500
001			1051214313437
003			OSt
005			20210824062541.0
008			110512s2010 xx ||||gr |0|| 0 eng d
100	1		_aYILIN, Hou _944783
245	1	0	_aInformal norms as a bridge between formal rules and outcomes of government financial operations : _bevidence from state balanced budget requirements
260			_aCary : _bOxford University, _cjuly 2010
520	3		_aBoth 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	_912165 _a Orçamento Público
650		4	_aPrestação de Contas _912154
650		4	_aDemonstração Contábil _918927
650		4	_aNormatização _916793
700	1		_aSMITH, Daniel L _944784
773	0	8	_tJournal of Public Administration Research and Theory - JPART _g20, 3, p. 655-678 _dCary : Oxford University, july 2010 _xISSN 10531858 _w
942			_cS
998			_a20110512 _b1431^b _cDaiane
998			_a20120517 _b1525^b _cGeisneer
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c39432 _d39432
041			_aeng