Dynamics of Cross-Country Planning and Budgeting Systems: A Comparative Study of Culture, Participation, and Strategy

Iin Piani; Tobirin

doi:10.55927/mudima.v6i6.61

Authors

Iin Piani Jenderal Soedirman University
Tobirin Jenderal Soedirman University

DOI:

https://doi.org/10.55927/mudima.v6i6.61

Keywords:

Budgeting System, Participatory Budgeting, Public Planning, Organizational Culture, Strategic Budgeting

Abstract

This article examines the dynamics of cross-national planning and budgeting systems through a comparative study focusing on cultural aspects, public participation, and budgeting strategies. The study employed a qualitative approach with a literature review of five relevant scientific journals on public budgeting practices and organizations across various countries. The results indicate that budgeting systems have evolved from a traditional administrative approach to a more strategic, participatory, and performance-based approach. Various models such as PPBS, ZBB, and Participatory Budgeting have been implemented to improve the effectiveness, transparency, and accountability of public management. The study also found that national and organizational cultures influence budgeting practices, communication patterns, and decision-making within organizations. Countries with a collectivist and long-term orientation culture tend to implement more flexible and participatory budgeting systems than countries with an individualistic orientation. Furthermore, the development of digital technology encourages data-based budgeting and electronic participation, although it still faces challenges such as low fiscal literacy, limited access to information, and the digital divide.

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