Thesis questionnaire on relationship among budgeting system i

This process is called participative or bottom-up budgeting. Underlying rationale of this process is that the subordinate has better knowledge about his operational area than his superior s. Hannan et al. In an optimal setting, this leads to accurate and detailed information on which management can rely and on which forecasts, operational planning and resource allocations can be based. Nevertheless, participatory budgeting can never fully eliminate information asymmetry and agency costs as it also has some drawbacks.

By leaving the main part of constructing the budget to subordinates, superiors run into the risk of receiving dishonest or biased forecasts due to the limited information they have themselves. For this purpose, budgets are designed as performance measurement systems. Subordinates are rewarded according to budget levels that serve as minimum targets to be achieved. There are several different methods to use budgets as performance measurement systems see next section.

In most cases, there is no distinction between using budgets for planning and decision control. Organizations typically use one and the same budget for both purposes which leads to an important trade-off. On the one hand, managers want to be informed as accurately as possible to improve forecasts and allocate resources efficiently. On the other hand, the parallel use of budgets for performance measurement creates incentives for subordinates to report more conservative and maybe even biased figures.

Particularly, they have a motivation to understate their productivity because it will increase their chances on a higher reward, but at the same time decrease the reliability of budgets for planning purposes Fisher et al. These opposing effects will be examined in more detail in the next section. The most prevalent effects of budgets on managerial behavior and performance relate to the control role of budgeting.

It is common criticism that traditional budget-based compensation plans encourage managers to understate their productivity and build slack into their budgets to increase their pay-off, as described above. However, the authors argue that firms are still widely using budget- based compensation plans. This contradiction can be explained by the interdependent effect of decision making and control.

Furthermore, the authors find that, if the budget is not used for resource allocation, the degree of horizontal information asymmetry affects the budget outcomes. Specifically, the more subordinates know the proposals, counteroffers and performances of their colleagues, the higher is the initial budget proposal and the less slack is included. This can be traced to increased competition among subordinates who want to achieve the best results and have the most accurate budget proposal.

However, no significant relationship between the level of information asymmetry and task performance was found. Whereas Fisher et al. They reveal that participatory budgeting increases the amount of information sharing upward because of high involvement of subordinates in the decision process including frequent discussions with upper management. During these discussions, superiors naturally receive a lot of specific information regarding operations. A customer data platform CDP is a computer system used by marketing departments that assembles data about individual people from various sources into one database, with which other software systems can interact.

The main components of CRM are building and managing customer relationships through marketing, observing relationships as they mature through distinct phases, managing these relationships at each stage and recognizing that the distribution of value of a relationship to the firm is not homogeneous. When building and managing customer relationships through marketing, firms might benefit from using a variety of tools to help organizational design, incentive schemes, customer structures, and more to optimize the reach of its marketing campaigns. Through the acknowledgement of the distinct phases of CRM, businesses will be able to benefit from seeing the interaction of multiple relationships as connected transactions.

The final factor of CRM highlights the importance of CRM through accounting for the profitability of customer relationships. Through studying the particular spending habits of customers, a firm may be able to dedicate different resources and amounts of attention to different types of consumers. Relational Intelligence, or awareness of the variety of relationships a customer can have with a firm, is an important component to the main phases of CRM.

Companies may be good at capturing demographic data , such as gender, age, income, and education, and connecting them with purchasing information to categorize customers into profitability tiers, but this is only a firm's mechanical view of customer relationships. Customer satisfaction has important implications for the economic performance of firms because it has the ability to increase customer loyalty and usage behavior and reduce customer complaints and the likelihood of customer defection. Firstly, firms are able to customize their offerings for each customer.

CRM applications also enable firms to provide timely, accurate processing of customer orders and requests and the ongoing management of customer accounts. Both an improved ability to customize and a reduced variability of the consumption experience enhance perceived quality, which in turn positively affects customer satisfaction. With Customer relationship management systems customers are served better on day to day process and with more reliable information their demand of self service from companies will decrease.

If there is less need to interact with the company for different problems, customer satisfaction level increases. Eight benefits were recognized to provide value drivers. In , after reviewing the previous studies, someone selected some of those benefits which are more significant in customer's satisfaction and summarized them into the following cases: [31]. The firm heavily invests in screening potential cardholders. They implement CRM by marketing the right products to the right customers. Amazon has also seen great success through its customer proposition.

The firm implemented personal greetings, collaborative filtering, and more for the customer. Customer or consumer profiles are the essence of the data that is collected alongside core data name, address, company and processed through customer analytics methods, essentially a type of profiling. A customer is abstracted to information that sums up consumption habits so far and projects them into the future so that they can be grouped for marketing and advertising purposes. Consultants argue that it is important for companies establishing strong CRM systems to improve their relational intelligence.

One research study analyzed relationships between consumers in China, Germany, Spain, and the United States, with over brands in 11 industries including airlines, cars and media. This information is valuable as it provides demographic, behavioral, and value-based customer segmentation. These types of relationships can be both positive and negative. Some customers view themselves as friends of the brands, while others as enemies, and some are mixed with a love-hate relationship with the brand. Some relationships are distant, intimate or anything in between. Managers must understand the different reasons for the types of relationships, and provide the customer with what they are looking for.

Companies can collect this information by using surveys , interviews, and more, with current customers. For example, Frito-Lay conducted many ethnographic interviews with customers to try and understand the relationships they wanted with the companies and the brands. They found that most customers were adults who used the product to feel more playful.

They may have enjoyed the company's bright orange color, messiness and shape. Companies must also improve their relational intelligence of their CRM systems. These days, companies store and receive huge amounts of data through emails , online chat sessions, phone calls, and more. All of these are signs of what types of relationships the customer wants with the firm, and therefore companies may consider investing more time and effort in building out their relational intelligence. Social media such as social networking sites, blogs and forums can also be used to collect and analyze information.

The Definitive Case for Priority Based Budgeting: A PhD Dissertation

Understanding the customer and capturing this data allows companies to convert customer's signals into information and knowledge that the firm can use to understand a potential customer's desired relations with a brand. It is also very important to analyze all of this information to determine which relationships prove the most valuable. This helps convert data into profits for the firm. Stronger bonds contribute to building market share.

By managing different portfolios for different segments of the customer base, the firm can achieve strategic goals. Many firms have also implemented training programs to teach employees how to recognize and effectively create strong customer—brand relationships.

Customer relationship management

For example, Harley Davidson sent its employees on the road with customers, who were motorcycle enthusiasts, to help solidify relationships. Other employees have also been trained in social psychology and the social sciences to help bolster strong customer relationships. Customer service representatives must be educated to value customer relationships, and trained to understand existing customer profiles. Even the finance and legal departments should understand how to manage and build relationships with customers.

Applying new technologies while using CRM systems requires changes in infrastructure of the organization as well as deployment of new technologies such as business rules, databases and information technology. Contact center CRM providers are popular for small and mid-market businesses.

These systems codify the interactions between company and customers by using analytics and key performance indicators to give the users information on where to focus their marketing and customer service. This allows agents to have access to a caller's history to provide personalized customer communication. The intention is to maximize average revenue per user , decrease churn rate and decrease idle and unproductive contact with the customers.

Growing in popularity is the idea of gamifying, or using game design elements and game principles in a non-game environment such as customer service environments. The gamification of customer service environments includes providing elements found in games like rewards and bonus points to customer service representatives as a method of feedback for a job well done. Contact-center automation , the practice of having an integrated system that coordinates contacts between an organization and the public, is designed to reduce the repetitive and tedious parts of a contact center agent's job.

Automation prevents this by having pre-recorded audio messages that help customers solve their problems. For example, an automated contact center may be able to re-route a customer through a series of commands asking him or her to select a certain number in order to speak with a particular contact center agent who specializes in the field in which the customer has a question.

This also saves time on behalf of the employees. Social CRM involves the use of social media and technology to engage and learn from consumers. These customers also share their own opinions and experiences with a company's products and services, giving these firms more insight. Therefore, these firms can both share their own opinions and also track the opinions of their customers.

Enterprise feedback management software platforms combine internal survey data with trends identified through social media to allow businesses to make more accurate decisions on which products to supply. CRM systems can also include technologies that create geographic marketing campaigns. The systems take in information based on a customer's physical location and sometimes integrates it with popular location-based GPS applications. It can be used for networking or contact management as well to help increase sales based on location.

Despite the general notion that CRM systems were created for the customer-centric businesses, they can also be applied to B2B environments to streamline and improve customer management conditions. For the best level of CRM operation in a B2B environment, the software must be personalized and delivered at individual levels. The main differences between business-to-consumer B2C and business-to-business CRM systems concern aspects like sizing of contact databases and length of relationships. Booher highlights that there are challenges to introducing a collaborative mindset in the traditional governmental culture that has communication patterns with long established communication approaches that promote segmented and isolated decision-making.

Analysis of the interview responses revealed that PBB addresses the challenges to internal collaborative conversations by increasing awareness across the organization, enlightening participants of their shared roles, and building trust. PBB facilitates internal collaborative conversations amongst the elected officials, government leaders, and employees.

Dimension: External engagement. The main research question was understanding the PBB process and how it is used by local government leaders to engage citizens. All ten of the PBB practitioner communities participated in citizen engagement initiatives as part of the budgeting process. This can include community based organizations, faith-based institutions, business groups, non-government organizations, and other municipalities.

Broadening the pool of external participants for engagement to include individuals and organizations beyond citizens is recommended in order to nurture relationships, extend outreach capacities, provide a balance of perspectives, reduce. The literature noted that there are challenges in establishing meaningful engagement with external stakeholders. The engagement of citizens in deliberative forums provided accessible information about issues and choices; can involve a group that reflects the demographics of the community; facilitates high quality discussions, and provides a mechanism for the ongoing involvement by the public through feedback, monitoring, and evaluation IBM Center for the Business of Government, PBB impacts and transforms the organization through the authentic engagement of citizens in meaningful dialogues utilizing multiple platforms.

This is where they combined it with the high touch side. They took the initiatives out into the community. They would hold various meetings in schools, libraries around the community. They would bring people in. So they could then see posters about these different initiatives. And there were representatives from the local government who would be there -- talking to them, answering questions about things. And you begin to interact with people where they were.


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Those are the types of citizen engagement activities that will begin to bear more fruit. It worked by putting an ad in the paper of a meeting at the Community Center. They went to the local churches. They went to the local sports programs -- to find where these people were. And they had to engage them where they lived.

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And in putting in that effort, really made a difference in the results that they got. Asking the citizen. If you just invite them to something and expect them to show up. RESP 2: We felt like 87 people to spend 10 to 30 minutes -- that was the interesting thing, we found most people who responded filled out the longer version, the people who came and did the survey were really — they were okay spending the time. They actually wanted to get really extensive feedback. We may try to adjust that in the future by finding a simpler way to get broader feedback from people and then more in-depth kinds of things.

Organizational integrity. In responding to questions regarding their impressions and the results of implementing PBB, 15 responses related to organizational integrity. Organizational integrity is defined as internal accountability with individuals being held to the highest standards of ethics by an objective code of morality relative to their work behavior in the organizations Becker, Integrity plays a key role in the success of the government organization, which is demonstrated by actions consistent with its core values.

The dimensions that emerged for the organizational integrity property included core values, continuous engagement, sustainability, and performance measures. Dimension: Core values. The concept of voice of the future builds on public participation as a core value. Analysis of the detail revealed that core values include legitimacy and are closely related to accountability and transparency. Through the PBB process, citizen attention is focused on shared values underlying policy and budgetary choices.

The PBB approach to organizational change can involve both internal and external stakeholders in identifying core values as part of the participative strategic planning activity. The International Association for Public Participation IAP2, identifies seven core values for the practice of public participation. Gathering accurate information about these priorities necessitates reaching out to elected officials, citizens, and local leaders. And then the Comprehensive [Community B] Plan, which is again a planning instrument that was created by the county, city and school district. So we are merging those two things, we are merging that overarching plan, a ten-year plan, for what the city and what the region should look like.

And we are merging that with what the community has identified as its priorities through the Priority Based Budgeting process. We are saying -- how do these two things come together and become the framework for our community, to not only do what it does, but to sustain that long-term? And it stretches beyond just the financial aspect. Priority Based Budgeting, as a tool right now, is really from the financial perspective. This framework goes beyond that. Dimension: Continuous engagement. PBB is a dynamic process of continuous engagement that creates, builds, and sustains capacity. In response to questions regarding the results of the PBB process, five respondents indicated they have ongoing efforts to enhance processes, expand communications, and cultivate citizen engagement.

Continuous engagement is defined in the literature as public problem-solving over a sustained period of time through collaborative planning, implementation, monitoring and assessment Institute for Local Government, Continuous engagement involves deliberative forums that more intensive and occur over an extended period of time, often with multiple meetings and more than one avenue for engagement Institute for Local Government, The avenues identified with PBB included a broad spectrum of.

RESP 4: I would have citizen engagement throughout. I would have employee engagement throughout the process. And have city council do what they did, give policy direction related to the priority driven budgeting outcomes Held three follow up citizen sessions. Formed a Citizens Budget Committee, with membership from members of city staff, current administration, and community members. Conducting citizen engagement experiments. Want citizens on peer review teams. RESP Will reformate budget document based on PBB, continue to build on citizen engagement, refine PBB model with departmental annually, and analyze programs and service delivery models.

The chapters are linked to each PBB priority goal. PBB process also quantified the use of volunteers. RESP 2: We communicated it throughout the community as part of our financial statement of the county, that we presented it to the board and the business community. That was a really helpful part of it as well. I had somebody inspire me to re-evaluate this program To put PBB in all of financial documents I envision that in the future, it will be a part of our conversation in everything that we do financially.

Dimension: Sustainability. Sustainability is a dimension of organizational integrity. Sustainability is defined as unifying values, themes and principles that integrate past strengths with current knowledge to address future challenges Bourgon, Five respondents referred to sustainability in identifying the results from adopting PBB. In defining sustainability, the literature indicates: Sustainability derives its greatest power and potential in organizations when it is embraced as a set of core values that uplift and integrate economic prosperity, environmental stewardship and social responsibility, sometimes referred to as people, profit and planet.

When an organization embraces these sustainability values and weaves them into the fabric of the social architecture it becomes definitional — manifesting itself in everything the company says, feels and does. Each organization must arrive at its own shared understanding of what sustainability means and create its own unique path to bring those goals to life.

It is a way of holistically looking at how we are building communities and how we are financing the construction and maintenance of that community. The goals — typically - are sustainability and resiliency! And, can we be resilient enough that in those situations where the unknown takes place -- that we can bounce back and do it quickly to get back to where we were.

RESP Early outcomes experienced after approximately one budget cycle were better information, better communication, a more strategic approach to planning, and changes to institutional processes. PBB appears to be a practical, sustainable solution for maintaining fiscal health while aligning spending with community values. Dimension: Performance measures. Best practices for governmental entities prescribe that they should establish clear, relevant goals and objectives; set measurable targets for accomplishment; and develop performance measures, and clearly communicate their progress in achieving those goals and objectives NACo, Meaningful performance measurements provide assistance to government officials and citizens in evaluating resource decisions related to programs.

Performance measures are not always a component of PBB. In response to questions regarding how to improve upon the PBB process going forward, six participants indicated that including or adding performance measures in the PBB process would aid in aligning the priorities of a community with programmatic and services targets for achievement. And the consequence of that is we go through the process, scoring and evaluating all the programs and services based on their ability to achieve the results that we desired -- the community values.

RESP 7: I happen to not think that [PBB] goes far enough in terms of measuring the efficiency and effectiveness of programs and activities. The departments will probably have hundreds of performance measures. These quarterly performance reports — these are going to be part of a healthy budget. So, it will be updated on an annual basis - as part of our normal budget process. RESP 5: Performance measurements were kind of something we had been thinking about.

We were also concerned -- you compare yourself to other communities and benchmark yourself and try to see how well you are providing a service to make your decision. We felt like Priority Based Budgeting was good because it would help us understand what programs are most important and then we can start to work on creating performance measures to ensure we are providing those in an efficient manner. RESP Communities take the results of the citizen survey They bring in survey results as performance measurements and hold departments responsible.

RESP Programs To address this potential moral hazard, create methods for making sure programs or offers deliver the results they were evaluated on. Many of our research participants anticipate using performance measures for this purpose. In summary, PBB is transformative in that it changes how people communicate, think, work, and aspire towards greater achievements. The findings indicate that incorporating performance measures was seen as adding value to the PBB process by aligning the priorities of a community with programmatic and service targets for achievement.

PBB is an emergent approach to the government budgeting process.


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  7. A part of this study was to understand how the PBB process connects to existing approaches to government budgeting. Participants were asked: How would you describe your budgeting process prior to implementing PBB? All of the participants indicated recognition that the traditional budgeting process was not sufficient to meet the needs of their organization.


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    The earlier discussion presented in the findings addressed the motivation for adopting PBB. The findings in this section provide an analysis of perceptions of the pre-PBB budgeting process. The traditional governmental budgeting process is focused on problem-solving approaches that look for gaps and decisions that were incremental. According to the literature, local government leaders need to reject the perspective that government is the epicenter of a community and embrace emerging engagement strategies.

    The findings indicate that PBB moves away from the traditional government budgeting approach that focuses on problems while promoting collaboration and engagement strategies within government organizations. Dimension: Looking for gaps. The traditional approaches to government budgeting frequently focused on inputs resource levels , outputs expenditures and how to make budgetary cuts in order to fill the gap. Budgetary gaps or operating deficits exist when the expenditures exceed the incoming revenues.

    This results in depletion of the General Fund balance or reserves. The literature described looking for budgetary gaps as focusing on aligning organizational resources to bridge the shortfall between revenues and allocations Government Finance Officers Association, Respondents from government organizations were asked to describe their pre-PBB budgeting process and what were their successful approaches to reaching agreement on budget decisions by.

    And each department puts forward the amount that they thought that they needed. RESP I think that it was very structured. But, I think that it was definitely It was more around Not necessarily taking it to that next level and connecting it to what we were truly trying to achieve — kind of the big picture. RESP 9: My experience was So, our resource allocation decisions, I think, were less than ideal.

    And, that is And, so, I know that one of the questions on your questionnaire was — where do we start? Well, typically what we do Figure out what the delta is. Then focus on how are we going to bridge that shortfall It is mostly focused on And, what we have money to do in the future. And, then figuring out how to bridge that. RESP 4: No clear consensus on strategic priorities for the city.

    No clear prioritization process between programs. Process begins with across the board cuts. Dimension: Incremental decisions. In response to questions about their pre-PBB budgeting process, eight of the respondents identified the deficit orientation of traditional budgeting reflected a process that minimized analytical effort and resulted in incremental decisions. According to the literature, incremental budget decisions are the allocation of public resources where the decision-makers are focused primarily on aggregated outputs and changes to the current year as the baseline Reddick, The findings and literature indicate that incremental budget decisions often result in an across the board cut to all programs.

    RESP The traditional approach to governmental budgeting is incremental. An incremental approach is workable, if suboptimal, in periods of reasonably stable expenditure and revenue growth because the current level of expenditures can be funded with relatively little controversy. However, the incremental approach to budgeting is not up to the financial challenges posed by the new normal of relatively flat or declining revenues, upward cost pressures from health care, pensions, and service demands, and persistent structural imbalances Priority-driven budgeting puts all the money on the table to encourage more creative conversations about services.

    Used across the board cuts and Zero Based Budgeting. It was really more focused just on line items -- uniforms and copy paper and conferences and expenses. So, it was really line item driven RESP 4: Before Priority Driven Budgeting, we had program budgeting -- where we broke our budget out into programs but it was really base budget focused.

    That whatever you got last year, plus inflation was your target and then people had to show what a ten percent cut would look like, or a five percent cut would look like. And council frequently imposing across the board cuts. So basically we were trying to get away from this race toward mediocrity that was happening with every single service getting cut proportionally It was a biennial budget process and it was the program budget. But like I said the bigger programs. Programs were a more broader level, and we did use base budgeting.

    Obviously we were facing a lot of economic challenges, housing market decline, tax value decline, sales tax decline, property tax declines, everything was down. Disconnected lines of communication. All of the respondents made a cumulative 61 references to the need for improved communications in the government budgeting process.

    The Definitive Case for Priority Based Budgeting: A PhD Dissertation | kozigakoha.tk

    The communication-related dimensions that emerged from the data reflect externally a limited and exclusionary involvement of citizens and internally limited inter-department dialogues silos. Dimension: External communications - exclusionary citizen involvement. In response to questions about the pre-PBB budgeting process, seven of the respondents indicated the manner and degree to which citizens were involved in the budgetary process prior to the adoption of PBB was limited.

    The findings indicated a very limited number of public participants and the level of involvement by citizens was primarily through one- way information sharing by government leaders at the end of the budgeting process. The opportunity for citizen involvement in the pre-PBB budgeting process was most often the one-time public hearing at the end of the process, which negated the opportunity to have substantive impact based on their comments.

    RESP 6: I would say that it was silent. And that the loudest voice was the one that was heard. RESP 9: There were invited to the one public hearing. At which no one ever attended. We finally even tried one time putting it on an agenda as — like the landscape ordinance or a pet ordinance. And, they came and spoke on that! But, nobody wanted to say anything about the budget.

    And, people are intimidated by that. You know, unless you are someone who is very comfortable doing that, there is no way that your would even know how to begin to ask the questions. Or begin to really have a role in it RESP 5: We engage and invite participation in our normal budget process every year through our normal study session meetings and city council meetings. Probably less than five.

    RESP 2: I always felt that one of the most important decisions every year is when the board sets the budget. In the budget hearings in the past, if we had a handful of people that would be considered good, because hardly anybody showed up. RESP 4: Before we were doing public hearings after the manager released the budget, before council passed the budget, there was a set of public hearings. And, the people had two minutes. And then that was their citizen involvement. There were a few other opportunities for citizen engagement, but nothing like this wholesale.

    RESP The trick is to get the people to engage to give you their opinions And it just seems intuitive that you would get better outcomes if you were more engaging of the opinions of the people that you are serving. Dimension: Internal communication — silos. In describing internal communication prior to the adoption of PBB, four of the respondents made reference to decision-making within silos.

    The silo effect is encountered because these top-down decisions are made by high-level administration within each department. The literature defined silos within the organization as the situation where knowledge is mainly stored and archived in areas operated by individual agencies Mergel, The findings indicated that the lack of transparency and collaboration across departmental boundaries makes it difficult to identify what department possesses the desired information. The data analysis indicated that the lack of substantive inter-departmental communications associated with the traditional budgeting process culminates in minimal purposeful, comprehensive evaluation of organization-wide priorities.

    RESP 9: Pretty much, staff presented the budget. And, the council bought off on it, with minimal changes and minimal real substantive conversations. In summary, the traditional government budgeting process has a problem and crisis orientation where reduction strategies may work in the short term to achieve balanced budgets.

    However, without incorporating a prioritization process into the budgetary decisions, the government leaders will most likely find themselves unprepared when it comes time to identifying how to strategically allocate resources when circumstances change and additional revenues become available. PBB provides a strategic approach to assessing the values and greatest needs of the citizens or prioritizing the allocation of resources to meet these needs.

    The traditional budgeting process offers cost cutting efforts and incremental decisions that may have the unintended consequences of crippling important programs and retaining programs and services that hold little value to the citizenry. The traditional budgeting process involves citizens primarily to inform and consult.

    PBB offers an opportunity for meaningful citizen engagement across a wide spectrum of communication platforms. The communication with the traditional budgeting process of government organizations is often crippled through insular decision-making and minimum dialogues that effectively incorporate a cross-section of the organization.

    PBB offers an appreciative, inclusive approach to budgetary decisions that are focused on values, priorities, and results. A main focus of this study was to understand and explore how public values are identified through citizen engagement in the PBB process. One issue is that there is not a consensus in the literature on defining public values. This study is more closely aligned with the first perspective of public values being generated through citizen engagement.

    A part of the study delved into what are successful approaches to engaging internal and external stakeholders in government budgeting. Participants were asked: How do you define public values? They were also asked what were the most successful approaches to engaging citizens and encouraging them to share the outcomes of the budget process that they valued most? Benington asserts that public values are co-created when citizens are actively participating in democratic dialogue with their government leaders.

    Building a consensus to identify the vision and values of the community through stakeholder engagement, where a broad cross section of voices are heard in meaningful deliberative dialogue, aids in creating a shared sense of community. As part of the PBB process, local participants are asked what is most important to their community, what kind of community do we want, or what are the results that we want to see?

    This begins the dialogues towards building a shared vision and sense of community. Within PBB, priorities are expressed in terms of the results or outcomes that are of highest value to the public identified as part of a strategic visioning exercise. The creating a shared sense of community category is characterized by the properties: strategic visioning , trust , and inclusion.

    Dimension: Defining public values. In response to the question seeking a definition for public values, seven of the ten PBB practicing communities pointed out that it involved a sense of community and a shared vision. There is not a clear definition of public values in the literature. Public values are considered an appraisal of what the government creates on behalf of the public, which it serves Moore, ; Nabatachi, Analysis revealed that the dimensions for the property inclusion were related to a cross section of voices and the opportunity and approach to participation.

    Figure 4. RESP 3: Because people love their community. The desire to maintain communities is a strong public value. RESP 9: I think public value is providing a good mix of services at a good tax burden for the citizens Everybody has a different set of values. I think in general, there are those broad values that we expect our governments to be ethical, legal and responsive and responsible and wise stewards of our resources Those lead into priorities.

    And, those are a little bit more difficult to ascertain sometimes. But, I think in those pubic values are transparency and accountability RESP 6: - in terms of city government and in terms of budgeting to me a public value is -what members of the community want their community to look like and feel like. So, I think the value — the simple things, like when they turn on the faucet, water comes out Dimension: Sense of community. Building a sense of community fosters participation, encourages connections among residents in neighborhoods, and helps to resolve conflicts between groups.

    PBB, through citizen engagement, creates an opportunity for building a sense of community. RESP 3: Government at the national level says, okay, we need to combine these five communities -- you are now one new one.

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    Now, when those types of changes have been tried in the U. But the community must say, there is nothing holding us together. I think there would be another value that maybe part of the community And so that collaboration -- citizens with local government -- is a strong value that is coming in to view. And those seven outcomes have not changed — we get confirmation from council before each budget cycle.

    Introduction

    Instead we went to the citizens to get that on the front end. RESP 5: We had a community engagement forum recently. We had like 80 people there. I felt that was really good. City council wanted feedback before they had their last strategic planning retreat to make sure we are still moving the community forward.

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    And, that those strategic goals they have in place are still relevant to residents. That was what that event was held for. Was to gain feedback on those and make sure council is still moving in the right direction. Dimension: Consensus building. PBB enables local governments to incorporate employees, citizens, and government leaders in the process of making decisions through collaboration at all stages of the budgetary decision-making process and reach consensus.

    RESP 1: I just was amazed what they were able to achieve in the four hours! And have everybody come to consensus. That, yes, these are the things that are important to us. And, here is a statement that we all agree that this statement means that — this heading. I was so impressed, how they were able to do that. To pull all of those people together. And, end up with — here is what is important to us. Here is what we value. And, here are the statements that support that! RESP The process often starts with elected officials determining the key results.

    These frequently come from strategic plans or other documents the city council has adopted. To further develop the goals, to understand how they will look in action, city staff and citizens are often brought in to share their ideas. Depending on the resources of the organization, citizens are engaged through workshops, surveys and town hall meetings Elected officials need to show consensus and support for priority-driven budgeting to make it through the challenges in the budget process that will inevitably occur.

    Ideally, at least one or two elected officials will be attracted to the philosophy so they can champion the idea with other officials. In summary, public values are identified through citizen engagement as part of the PBB process by creating a shared sense of community.

    Public values are co-created between the citizens and their government leaders through deliberative dialogue as part of the strategic visioning effort to build a consensus to identify the vision and values of the community. Government entities can strengthen trust bybuilding collaborative relationships with citizens and groups and sharing information to elevate public discourse to promote a shared understanding of public issues Bourgon, These interactions raise the level of trust, increase responsiveness, and give accountability. The findings indicated that in response to inquiries about what encouraged citizens, elected officials, and government staff to share and participate as part of the PBB process, six participants identified the importance of building a relationship of trust.

    The engagement of citizens, as well as internal stakeholders of the government organization, strengthens the accountability and responsiveness of government, which builds trust. The dimensions that emerged from the responses around the property of trust is built upon the dimensions of public trust , staff confidence , and elected official buy-in. RESP 9: We expect our governments to be ethical, legal and responsive and responsible and wise stewards of our resources They are a part of what we are doing. And we are accountable to those areas in what we do and how we allocate our funding.

    Dimension: Public trust. The PBB model builds trust and relationships, which further drives transparency Middleton, This furthers a better understanding about what programs and services citizens place the highest value Institute for Local Government, The interview posed a question asking participants to define public values. Six respondents indicated that public values are related to public trust and is reflected in the citizens experiencing responsiveness and accountability from their government.

    This generates increased confidence in the government system and its leadership. The findings indicate that there is a relationship between trust and transparency. Similar to the relevant literature, PBB supports building public trust through the sharing of information and citizen engagement, which both fosters a culture of accountability and responsiveness in government.

    And, I think that helps us gain trust in the community. So, I think there is real public value. RESP A tool like PBB that makes decision-making more transparent and that specifically illuminates the kind of inefficiencies that distress citizens could be an appropriate answer to this distrust. The most frequent early outcome of PBB was better information. The potential of PBB to improve communication and transparency between citizens and government could impact revenue in two ways. Citizens who trust their governments might be more likely to vote for or support revenue measures.

    Priority Based Budgeting can give you an avenue for bringing transparency to develop trust within your organization, local government and also within the community that they see this happening. And then, of course, the product that comes out -- is something the entire community can be proud of in terms of we now know what our priorities are, we know what kind of community we want to be, we make the decisions and allow us to allocate our resources toward that end. And, to do that -- even to do the study -- whether or not we end up municipalizing the utility or not, requires a great deal of trust from the community.

    And, so it goes a long way to helping us be more transparent to the community. So, I think there is real public value in both of those things. Six participants indicated that PBB instills staff confidence by involving a cross section of employees in a peer review process to objectively review departmental programs. Three government leaders from PBB that had adopted PBB clearly indicated that even when a program or department is eliminated, the staff most often is retained and retrained for a higher priority program.

    RESP Staff members who have experienced priority-driven budgeting say they support it because it gives them a greater degree of influence over their own destinies. Staff no longer passively awaits judgment from the budget office; instead, they create their own solutions because priority-driven budgeting invites them to articulate their relevance to the community. We were looking for something that gave us the ability to objectively review programs, departments almost automatically had to buy into this because they were the ones ranking the programs And in regard internal stakeholders, a peer review group.

    They had meetings. They had a balanced process. PBB gives them the ability to do reasonability checks. RESP 7: In terms of conversation That is my commitment. You will not lose your job through this implementation.