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Rethinking Performance-based Budgeting: The Case of the Russian Healthcare System

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  • Irina Dokalskaya
  • Rubens Pauluzzo

Abstract

Aiming to enhance efficiency, performance, and accountability in the management of the public sector, performance-based budgeting (PBB) has gained prominence worldwide. The present study addresses the challenges of implementing and managing PBB in the Russian public sector, with a particular focus on the Orel region?s long-term targeted healthcare programs. Drawing on case study analysis and empirical evidence, the study identifies specific challenges hindering effective PBB implementation, including effectiveness issues, revenue generation concerns, and passive actors with limited knowledge and skills. The study sheds light on the complexities and tensions arising from a top-down approach to PBB implementation and offers insights into prioritizing expenditures amid economic and geopolitical factors in emerging market economies like Russia.

Suggested Citation

  • Irina Dokalskaya & Rubens Pauluzzo, 2023. "Rethinking Performance-based Budgeting: The Case of the Russian Healthcare System," MECOSAN, FrancoAngeli Editore, vol. 2023(126), pages 47-70.
    • Handle: RePEc:fan:mesame:v:html10.3280/mesa2023-126oa17286
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    References listed on IDEAS

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    1. Mr. Jack Diamond, 2003. "From Program to Performance Budgeting: The Challenge for Emerging Market Economies," IMF Working Papers 2003/169, International Monetary Fund.
    2. Igor Khodachek & Konstantin Timoshenko, 2018. "Russian Central Government Budgeting and Public Sector Reform Discourses: Paradigms, Hybrids, and a “Third Way”," International Journal of Public Administration, Taylor & Francis Journals, vol. 41(5-6), pages 460-477, April.
    3. A. N. Klepach & R. F. Luk’yanenko, 2023. "Healthcare in Russia: Macroeconomic Parameters and Structural Issues," Studies on Russian Economic Development, Springer, vol. 34(2), pages 207-220, April.
    4. Allen Schick, 2014. "The metamorphoses of performance budgeting," OECD Journal on Budgeting, OECD Publishing, vol. 13(2), pages 49-79.
    5. Sara Giovanna Mauro & Lino Cinquini & Giuseppe Grossi, 2017. "Insights into performance-based budgeting in the public sector: a literature review and a research agenda," Public Management Review, Taylor & Francis Journals, vol. 19(7), pages 911-931, August.
    6. Konstantin Timoshenko & Pawan Adhikari, 2009. "Exploring Russian central government accounting in its context," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 5(4), pages 490-513, October.
    7. Vladimir Reshetnikov & Evgeny Arsentyev & Sergey Bolevich & Yuriy Timofeyev & Mihajlo Jakovljević, 2019. "Analysis of the Financing of Russian Health Care over the Past 100 Years," IJERPH, MDPI, vol. 16(10), pages 1-5, May.
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