Constructing certainty through public budgeting: budgetary responses to the COVID-19 pandemic in Finland, Norway and Sweden
Journal of Public Budgeting, Accounting & Financial Management
ISSN: 1096-3367
Article publication date: 21 October 2020
Issue publication date: 24 November 2020
Abstract
Purpose
This paper provides a reflective comparison of the budgetary implications of the COVID-19 pandemic for three Nordic countries: Finland, Norway and Sweden.
Design/methodology/approach
By drawing from the notion of ambiguity and constructions of certainty, this study analyzes the most relevant budgetary allocations and packages implemented by the governments of Finland, Norway and Sweden in response to the COVID-19 crisis using empirical documentary data.
Findings
Influenced by the need to save citizens' lives and protect the economy, the three countries have interpreted the COVID-19 threat in different ways. While Finland and Norway seem to be fighting a war against the virus, Sweden appears to view COVID-19 as an exceptionally difficult flu. These different perspectives are reflected in the strategies and budgetary responses implemented in the three countries.
Originality/value
By elaborating on the ambiguities of reality, causality and intentionality, this paper shows how the budgeting mindset aimed at creating certainties among citizens varies among the Nordic countries, which are generally assumed to be similar.
Keywords
Acknowledgements
Funding: This work was supported by the Academy of Finland, Grant number 326525 (Jarmo Vakkuri) and the research project Digital Business, financed by Equinor (Daniela Argento and Katarina Kaarbøe).
Citation
Argento, D., Kaarbøe, K. and Vakkuri, J. (2020), "Constructing certainty through public budgeting: budgetary responses to the COVID-19 pandemic in Finland, Norway and Sweden", Journal of Public Budgeting, Accounting & Financial Management, Vol. 32 No. 5, pp. 875-887. https://doi.org/10.1108/JPBAFM-07-2020-0093
Publisher
:Emerald Publishing Limited
Copyright © 2020, Emerald Publishing Limited