Reconsidering public budgeting after the COVID-19 outbreak: key lessons and future challenges francesca Manes Rossi

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Uploaded by francesca Manes Rossi     Uploaded date: October 15, 2020    
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Publication date
October 14, 2020
Paper language
Abstract
Purpose – The paper aims to offer a viewpoint on how governmental budgeting needs to be reconsidered after
the COVID-19 outbreak.
Design/methodology/approach – Building on extant research, and drawing on the Italian context, the
paper provides reflections on four interrelated aspects: (1) how budgeting and reporting processes and
formats are being modified; (2) how budgeting may enhance governments’ financial resilience; (3) how
citizens are involved in the budgeting cycles and (4) how emergency responses may produce opportunities
for corruption.
Findings – To tackle COVID-19 related challenges, budgeting, rebudgeting, reporting processes and formats
need to be reconsidered and supported by the development of new competencies. Governments will need to put
stronger emphasis on the anticipatory and coping roles of budgeting to reduce public organizations’ exposure
to shocks and support governmental resilience. The involvement of citizens has proven critical to face the
pandemic and will become increasingly relevant due to the financial impacts of COVID-19 on future public
service provision. Greater attention to the risks of increased corruption is also needed.
Originality/value – Drawing lessons from one of the countries most hit by COVID-19, the paper offers a
viewpoint on a timely topic of international relevance by looking in an integrated way at interrelated topics
such as budgeting, rebudgeting, reporting, financial resilience, coproduction and corruption.
Preferred Citation
Anessi-Pessina et al. (2020) Reconsidering public budgeting after the COVID-19 outbreak: key lessons and future challenges. Journal of Public Budgeting, Accounting & Financial Management, pp. 1-9, DOI 10.1108/JPBAFM-07-2020-0115
Keywords
Coproduction; Rebudgeting; Reporting; Financial resilience; Corruption; Public budgeting
Email
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Category
Financial accounting
Type of Paper
Published paper

How to get the paper

From the author (email)
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From the journal
https://www.emerald.com/insight/1096-3367.htm

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