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International Accounting

State program performance evaluation: Methodological aspects of report generation

Vol. 22, Iss. 6, JUNE 2019

Received: 18 August 2017

Received in revised form: 17 October 2017

Accepted: 15 November 2017

Available online: 17 June 2019

Subject Heading: Managerial accounting

JEL Classification: H50, I00

Pages: 663–677


Arkad'eva O.G. I.N. Ulianov Chuvash State University, Cheboksary, Russian Federation

ORCID id: not available

Importance The article investigates the subsystem of the program budgeting mechanism, which serves to assess the efficiency of State programs implemented by the subjects of the Russian Federation. It reveals methodological flaws and inconsistencies in generating reports on State programs performance.
Objectives The aim is to generalize, systematize and assess practical experience of the Volga Federal District authorities in State programs performance evaluation from the perspective of consistent assessment of their funding.
Methods The study draws on interpretation of scientific and methodological developments, analysis of legal conflicts in the regional practice of program budgeting, comparative and statistical analysis.
Results I define the most significant deficiencies in the subsystem of program budgeting mechanism that is designed to evaluate the performance of State programs implemented by the Volga Federal District subjects; unveil shortcomings in preparation of reports on State program financing; formulate recommendations for improving the function of the subsystem based on updating the methodological guidelines for the subjects of the Russian Federation.
Conclusions The mechanism of program budgeting is unbalanced. There is a need to adjust and refine the key provisions of regulatory and methodological support to program budgeting. Integrated and consistent terminology and methodology for calculating basic indicators will facilitate the implementation of the original idea of program budgeting.

Keywords: State program, program effectiveness,


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