Toward Next Generation Performance Budgeting
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Author | : Donald Moynihan |
Publisher | : World Bank Publications |
Total Pages | : 192 |
Release | : 2016-11-14 |
Genre | : Business & Economics |
ISBN | : 1464809550 |
Toward Next-Generation Performance Budgeting: Lessons from the Experiences of Seven Reforming Countries analyzes the difficulties that national governments have had in linking measurement of performance and results to the annual budget process. The book is based on intensive reviews of four advanced countries that were early reformers and three pioneers in Central and Eastern Europe. In addition to looking at their current systems, Toward Next-Generation Performance Budgeting looks at how their approaches have evolved over time. This book attempts to fill a gap between survey-based self-assessments and best-practice guides. It was compiled in response to the concerns of budget departments in countries in Eastern Europe and Central Asia, many of which are committed to adopting some form of performance-based budgeting and are seeking to learn from the experiences of previous reformers what the practical challenges are and how they can adapt best-practice approaches to a messy reality. The case studies demonstrate a general pattern of disappointment with the results of performance budgeting, balanced by a strong belief in the underlying logic, which has resulted in repeated efforts to modify approaches to tighten the links between budgeting and performance. These efforts have resulted in significant variation in how countries have implemented performance budgeting and in the benefits they have derived. These variations offer guidance for models of next-generation performance budgeting, avoiding classic pitfalls, and incorporating modifications introduced by those who have used it longest and found it useful.
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 | : 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 | : Sara Giovanna Mauro |
Publisher | : Routledge |
Total Pages | : 76 |
Release | : 2021-06-27 |
Genre | : Business & Economics |
ISBN | : 1000422402 |
Public sector management and accounting scholarship has witnessed enormous change over the last four decades. Several reform paradigms have become well-known and disseminated worldwide, under acronyms such as NPM – New Public Management, NPG – New Public Governance, and PV – Public Value. At the start of a new decade, questions arise as to what will come next. This book reviews and investigates the key components of NPM, NPM and PV, and discusses what lies beyond these acronyms. It analyses the claimed benefits and drawbacks of each of the three paradigms, using reviews of the pertinent literature, as well as a raft of case studies. The integration of theoretical and empirical insights contributes to a better understanding of what has changed and what has remained the same over the years. Specifically, this book stands out in its use of performance measurement and budgetary lenses to explore the multidimensional processes of reform and change in the public sector. By focusing on the crucially important transformations that have occurred in the field, reviewing several paradigms and analysing different practices from a longitudinal and comparative perspective, the book will be essential in guiding students and scholars of public management and accounting.
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 | : Katherine Barrett |
Publisher | : Rowman & Littlefield |
Total Pages | : 191 |
Release | : 2019-12-24 |
Genre | : Political Science |
ISBN | : 1538125692 |
In this book, Barrett and Greene present evolving theories of performance management, the practices necessary for a good performance-based government, and the pitfalls that can easily be encountered along the way—andhow to avoid them. As performance management has evolved, it has encompassed many different tools and approaches including measurement, data analysis, evidence-based management, process improvement, research and evaluation. In the past, many of the efforts to improve performance in government have been fragmented, separated into silos and labeled with a variety of different names including performance-based budgeting, performance-informed management, managing for results and so on. Making Government Work: The Promises and Pitfalls of Performance-Informed Management by Katherine Barrett and Rich Greene is loaded with dozens of stories of what practitioners are currently working on—what’s working and what’s not. The benefits are ample, so are the challenges. This book describes both, along with practical steps taken by practitioners to make government work better. Readers will discover that while the authors strive to meet the documentation standards of carefully vetted academic papers, the approach they take is journalistic. Over the last year, Barrett and Greene talked to scores of state and local officials, as well as academics and other national experts to find out how performance management tools and approaches have changed, and what is coming in the near-term future. Performance management has been in a state of evolution for decades now, and so Barrett and Greene have endeavored to capture the state of the world as it is today. By detailing both the challenges and conquests of performance management in Making Government Work: The Promises and Pitfalls of Performance-Informed Management, Barrett and Greene ensure readers will find the kind of balanced information that is helpful to both academics and practitioners—and that can move the field forward.
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 | : Komla Dzigbede |
Publisher | : Edward Elgar Publishing |
Total Pages | : 459 |
Release | : 2023-08-14 |
Genre | : Political Science |
ISBN | : 1800379714 |
This scholarly Research Handbook captures key observations and analyses within the field of public financial management. It offers much-needed insights into possible future research ventures while presenting contemporary summaries of past studies in this ever-evolving field.
Author | : Andrew Podger |
Publisher | : ANU Press |
Total Pages | : 395 |
Release | : 2018-01-11 |
Genre | : Political Science |
ISBN | : 1760461806 |
The Greater China Australia Dialogue on Public Administration has held annual workshops since 2011 on public administration themes of common interest to the People’s Republic of China, Taiwan and Australia. This book presents and discusses a selection of papers developed from the Dialogue’s fifth workshop held in late 2015 hosted by the National Taiwan University in Taipei. The theme, ‘Value for Money’, focused on budget and financial management reforms, including how different nations account for the relative performance of their public sectors. All governments face the challenge of scarce resources requiring budgetary management processes for identifying the resources required by and available to government, and then for allocating them and ensuring their use or deployment represents value for money. Such budgetary and financial management processes need to inform decision-making routinely and protect the integrity of the way public resources are used – with some public accountability to indicate that their uses are properly authorised and reflect the policies of legitimate government leaders. The chapters in this book explore budgeting and financial management in three very different jurisdictions: Australia, the People’s Republic of China and the Republic of China (Taiwan). These activist and at times innovative countries are keen to analyse and reflect upon each other’s policy achievements and patterns of public provision. They are keen to learn more about each other as their economic and social engagement continues to deepen. They are also conscious that fundamental differences exist in terms of economic development and global strategic positioning, and levels and philosophies of political development; to an extent these differences are representative of differences amongst countries around the globe.
Author | : John M. Bryson |
Publisher | : John Wiley & Sons |
Total Pages | : 596 |
Release | : 2024-07-31 |
Genre | : Business & Economics |
ISBN | : 1394274033 |
The authority on developing strategies and a strategic plan for any public and nonprofit organization Strategic Planning for Public and Nonprofit Organizations is the comprehensive, practical guide to building and sustaining a more effective organization, delivering a clear framework for designing and implementing a better strategic planning and management process. The field's leading authorities share insights, advice, helpful tools, and specific techniques, alongside a widely used and well-regarded approach to real-world planning. This revised and updated Sixth Edition contains new literature cited, new cases, more information on international public and nonprofit concerns, and a more extensive discussion of design and agile methods of strategy development and implementation. In this book, readers will learn how to: Establish an effective approach to the strategic planning process that helps clarify mission and mandates, identify issues, establish a vision, develop strategies, and implement plans Manage the process with continual learning and linking unique assets and abilities to better accomplish the central mission Create significant and enduring public value and navigate political, economic, societal, technological, environmental and legal developments, both locally and internationally Innovation and creativity produce great ideas, but these ideas must be collected and organized into an actionable plan bolstered by a coalition of support to make your organization great. Strategic Planning for Public and Nonprofit Organizations provides everything public and nonprofit leaders need to help bring all of your vision, talent, and assets together into a workable organizational strategy.