From Program To Performance Budgeting
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| Author | : Michiel S. de Vries |
| Publisher | : Springer |
| Total Pages | : 279 |
| Release | : 2019-01-30 |
| Genre | : Political Science |
| ISBN | : 3030020770 |
This book provides a comparative analysis of performance budgeting and financing implementation, and examines failures and successes across both developed and developing countries. Beginning with a review of theoretical research on performance budgeting and financing, the book synthesises the numerous studies on the subject. The book describes the situation in the US, Australia, New Zealand, Germany, Austria and Switzerland, Netherlands and Italy, as well as in seven developing countries - Bulgaria, Czech Republic, Slovakia, Slovenia, Ukraine, Russia and South Africa, at the national, and at the local level. Each chapter provides historical and descriptive details of successful or failed experiments in performance budgeting and performance financing.
| Author | : Teresa Curristine |
| Publisher | : OECD Publishing |
| Total Pages | : 240 |
| Release | : 2007 |
| Genre | : Business & Economics |
| ISBN | : |
This book reviews the experiences of eight OECD countries (Australia, Canada, Denmark, Korea, Netherlands, Sweden, United Kingdom, United States) which have developed and used performance information in the budget process over the past ten years. It examines whether performance information is actually used in budgetary decision making. If so, how? What are the links between resources and results? What impact has there been on improving efficiency, effectiveness and performance? What lessons have been learned from country experiences in applying this approach over a number of years? This book offers guidelines and recommendations on adapting budget systems to promote the use of performance information.--Publisher's description.
| Author | : M. Robinson |
| Publisher | : Springer |
| Total Pages | : 544 |
| Release | : 2007-08-30 |
| Genre | : Business & Economics |
| ISBN | : 1137001526 |
This book examines the theory and practice of performance budgeting, which aims make government more effective by linking the funding of government agencies to the results they deliver. Combining thematic studies and case studies, it clearly presents the diverse range of contemporary performance budgeting models and examines their effectiveness.
| Author | : Alfred Ho |
| Publisher | : Routledge |
| Total Pages | : 391 |
| Release | : 2019-06-04 |
| Genre | : Political Science |
| ISBN | : 1351055283 |
Using theoretical frameworks to explore the political, organizational, and cultural dynamics of performance budgeting, this book examines the adoption of performance budgeting in a variety of countries, how it has been implemented, and why it succeeded or failed. Chapters include case studies from a wide range of continents and regions including the U.S., Africa, Asia, Australia, Europe, Latin America, and the Middle East. Each case study pays careful attention to the unique historical, political, and cultural contexts of reform and closely examines how performance informed the budgetary process. Chapters investigate theory-driven analysis, focusing on common themes related to international policy diffusion, organizational change, stakeholder politics and gaming, communication and information management, principal–agent dynamics, and institutional constraints. Contributors include both scholars and seasoned practitioners with extensive experience in implementing or advising performance budgeting reforms. With emphases on both theories and practices, this book is written for graduate courses in public budgeting and comparative public administration, providing theoretical insights into budgeting reforms in developing countries, as well as practice-relevant and actionable recommendations for current and future policymakers and budget reformers.
| Author | : Gerald Miller |
| Publisher | : Routledge |
| Total Pages | : 436 |
| Release | : 2018-03-05 |
| Genre | : Political Science |
| ISBN | : 0429978049 |
Performance Based Budgetingis the next volume in the ASPA Classics series. It covers the most influential, paramount research articles published on public budgeting and finance. The book will surely be of great interest and use to anyone concerned with public budgeting, and anyone enrolled in, or teaching, a course on this topic in an MPA program or a doctoral program in public administration, public affairs, political science, or economics/public finance.
| Author | : Patria de Lancer Julnes |
| Publisher | : SAGE |
| Total Pages | : 561 |
| Release | : 2007-09-10 |
| Genre | : Business & Economics |
| ISBN | : 1412940125 |
A combination of conceptual and practical applications with an emphasis on cutting-edge practices in the US and abroad, this text represents the most notable examples of performance measurement in Canada, Latin America and Eastern Europe, and supports the integration of theory and practice, with linked chapters.
| Author | : George M. Guess |
| Publisher | : Cambridge University Press |
| Total Pages | : 287 |
| Release | : 2021-01-07 |
| Genre | : Law |
| ISBN | : 1107198291 |
This analysis of budgetary systems and policies across the world examines how politics, culture, and economics influence public finance.
| Author | : Mr.Jack Diamond |
| Publisher | : International Monetary Fund |
| Total Pages | : 30 |
| Release | : 2003-02-01 |
| Genre | : Business & Economics |
| ISBN | : 1451845200 |
This paper reviews the role of accounting in budget system reform from the perspective of emerging economies who wish to adopt the OECD's performance budgeting reforms. While many OECD countries, pursuing the reforms associated with the New Public Management, have moved their accounting systems from a cash to an accrual basis, this paper argues that given the costs involved, such a move is perhaps only worthwhile in the context of adopting much wider public sector management reforms. Moreover, while recognizing that accrual accounting does support public expenditure management best practices, it is also argued that many of the objectives of performance-oriented budgeting can be attained by less than full accrual accounting, and that unless certain preconditions are met it is safer for countries to remain with, and improve, their cash-based accounting systems. For those countries with sound enough cash-based systems the paper describes a possible phased approach to the introduction of accruals, as well as the parallel stages of adopting the new international GFSM 2001 reporting requirements.
| Author | : Mr.Jack Diamond |
| Publisher | : International Monetary Fund |
| Total Pages | : 84 |
| Release | : 1999-07-01 |
| Genre | : Business & Economics |
| ISBN | : 9781557757876 |
Traditionally, economics training in public finances has focused more on tax than public expenditure issues, and within expenditure, more on policy considerations than the more mundane matters of public expenditure management. For many years, the IMF's Public Expenditure Management Division has answered specific questions raised by fiscal economists on such missions. Based on this experience, these guidelines arose from the need to provide a general overview of the principles and practices observed in three key aspects of public expenditure management: budget preparation, budget execution, and cash planning. For each aspect of public expenditure management, the guidelines identify separately the differing practices in four groups of countries - the francophone systems, the Commonwealth systems, Latin America, and those in the transition economies. Edited by Barry H. Potter and Jack Diamond, this publication is intended for a general fiscal, or a general budget, advisor interested in the macroeconomic dimension of public expenditure management.
| Author | : Anne Spray Kinney |
| Publisher | : |
| Total Pages | : 206 |
| Release | : 2010-06-01 |
| Genre | : Local government |
| ISBN | : 9780891253013 |
