Performance Budgeting In Oecd Countries
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Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 226 |
Release | : 2007-09-04 |
Genre | : |
ISBN | : 9264034056 |
Reviews the experiences of eight OECD countries which have developed and used performance information in the budget process over the past ten years.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 64 |
Release | : 2019-05-10 |
Genre | : |
ISBN | : 9264773266 |
This report presents the OECD's advice on good practice principles and examples in the area of performance budgeting including an explanation of the evidence supporting the adoption and practice by OECD countries.
Author | : Organisation for Economic Co-operation and Development |
Publisher | : |
Total Pages | : 222 |
Release | : 2007 |
Genre | : |
ISBN | : |
Author | : OECD. |
Publisher | : |
Total Pages | : 222 |
Release | : 2007 |
Genre | : |
ISBN | : |
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 | : Organisation for Economic Co-operation and Development |
Publisher | : |
Total Pages | : 116 |
Release | : 2010 |
Genre | : |
ISBN | : |
Author | : |
Publisher | : |
Total Pages | : |
Release | : 2010 |
Genre | : |
ISBN | : |
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 170 |
Release | : 2014-05-12 |
Genre | : |
ISBN | : 9264059695 |
This book provides detailed information on budgeting practices in OECD countries, from formulation, to approval, execution and reporting.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 268 |
Release | : 2019-04-11 |
Genre | : |
ISBN | : 9264307958 |
This report provides a comprehensive view of practices and developments in the governance, implementation and performance of budgeting across OECD countries. It looks at recent practices such as the application of medium-term frameworks and the use of data and analytics to highlight the impacts ...
Author | : Alfred Tat-Kei Ho |
Publisher | : Routledge |
Total Pages | : 318 |
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.