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Researchig the budget process of public unions: institutional methodology
The article deals with neoinstitutional methodology of researching the budget process of public unions of all levels in complex for the first time. It is proved the interaction between the perfect institutional environment, successful operation and the level of organization of direct links and feedback of budget organizing institutes in the architectonics budget system and subjects budgeting. It is noted the place in budget process participants’ “social skills”, their influence on the action of collective institutions of various sizes and directing the policy of funds use. It is justified that neoinstitutional methodology of researching the budget process gives more understanding of the real financial and economic phenomena than their prognostication, and institutionalization of budget policy of local government institutions fixes its social-economic direction, elaborates activities of local unions and provides them financially.
Neoinstitutional methodology of researching the budget process considers more fully limits of the possible prediction of actual future unlike the prediction in the context of abstract modeling. Neoinstitutional theory points at the importance of pragmatism and instrumentalism, including as a basis for solving the problems of effective functioning the system of budgetary relations. Consideration of normative documents in the research contributes strengthening the role of selective, frequently existing institutional preconditions in determining whose interests must be taken into account when drawing up budgets of public unions of different levels.
Methodological tools of neoinstitutionalism provides open expression of value judgments, discussing them in public debate and their criticism, but non-use of values in the existing form which is especially important at budgeting, forming the budget policy and budget architectonics of the country.
A very important fact in the methodological neoinstitutionalism is defending methodological collectivism in its pure form or in combination with enriched non- ideological individualism, but not the latter itself. Based on above-mentioned the author presents a complete methodology for budgetary and fiscal redistribution in the implementation of the budget policy to create conditions for dynamic economic development.
The author concludes that the use of the neoinstitutional methodology allows the researchers of budget process institutions to refuse the principle of neutrality subject of cognition, which is characteristic of classical natural science and neoclassical economic theory, so interaction between scientific theory and the method of scientific society’s activity is achieved. According to the author, marked approach to the consideration of budget process can be considered as institutional sphere of social consciousness, and their representatives as carriers of social-fixed cognitive functions. Finally, it is important to recognize the systemic role of institutional factor in the research activities as its necessary endogenous element, creatively active power and argument of the “production function”.
Based on the analysis the author concludes that methodological approach which is based on neo-institutional theory, firstly, approximates model of the budget process to reality through inclusion into the analysis of the institutional environment. Secondly, it makes possible to explain more fully the qualitative financial dynamics, particular features of institutional transformation of budget architectonics, and disclose more fully the nature of evolutionary development of the financial and economic processes. Thirdly, it provides more complete understanding of the role of individuals and state in forming institutional structures and development of the budget process with the participation of public unions of all levels of the country.
Keywords: budget process, neoinstitutionalism, budgeting, methodology.
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