Performance-Based Budgeting in the Public Sector

Performance-Based Budgeting in the Public Sector
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.

Public Performance Budgeting

Public Performance Budgeting
Author: Elaine Yi Lu
Publisher: Routledge
Total Pages: 204
Release: 2018-10-26
Genre: Political Science
ISBN: 1315525712

Performance budgeting involves costs, from the drafting and passage of legal foundations, and the political capital and will to implement it, to training personnel to create a performance-oriented culture, and information technology requirements to track performance. Through comprehensive examination of performance budgeting laws, in-depth interviews of those practicing in government agencies, and quantitative survey analysis, Public Performance Budgeting examines the influence of performance measurement and evaluation on all phases of the budgeting process. Lu and Willoughby present original research and case studies to explore how performance is linked to public budgets and government results, its impacts on budgeting systems, and possible unintended consequences. A summary assessment of how performance measurement could and should play a role in furthering performance budgeting is explored in a concluding chapter. The first of its kind to spotlight budget practice through the lens of juvenile justice, this book is required reading for all those studying public budgeting, management, and policy.

Performance Budgeting in OECD Countries

Performance Budgeting in OECD Countries
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.

Performance Budgeting

Performance Budgeting
Author: United States. General Accounting Office
Publisher:
Total Pages: 60
Release: 1997
Genre: Government productivity
ISBN:

Implementing Beyond Budgeting

Implementing Beyond Budgeting
Author: Bjarte Bogsnes
Publisher: John Wiley & Sons
Total Pages: 206
Release: 2008-12-03
Genre: Business & Economics
ISBN: 0470405163

The author describes the serious and systemic problems with traditional management practices, and provides concrete alternatives and practical guidance on how to implement the beyond budgeting methodology, drawing on cases in which he has implemented beyond budgeting in large, global companies.

Performance Budgeting

Performance Budgeting
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.

Performance Budgeting

Performance Budgeting
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.

Budget Tools

Budget Tools
Author: Greg G. Chen
Publisher: CQ Press
Total Pages: 385
Release: 2014-11-04
Genre: Political Science
ISBN: 1483370704

The thoroughly updated and expanded Second Edition of Greg G. Chen, Lynne A. Weikart, and Daniel W. Williams’ Budget Tools: Financial Methods in the Public Sector brings together scores of exercises that will take students through the process of public budgeting, from organizing data through analysis and presentation. This thoroughly revised text has been restructured – it now has 30 compact modules to focus on individual skills and enhance flexibility, and is reorganized to cover more straightforward skills early in the book and more complex tools later on. Using budgets from all levels of government as well as from nonprofit organizations, the authors give students the opportunity to work with real budgeting data to cover a range of topics and skills.Budget Tools provides instruction in the techniques and implementation of budgeting skills at a granular level to support a wide range of approaches to teaching the subject.

Performance Budgeting

Performance Budgeting
Author: David M. Walker
Publisher: DIANE Publishing
Total Pages: 76
Release: 2006-03
Genre: Business & Economics
ISBN: 9781422304501

This report examines: (1) the Office of Management & Budget's (OMB) & agency perspectives on the effects that the Program Assessment Rating Tool (PART) recommendations are having on agency operations & program results; (2) OMB's leadership in ensuring a complementary relationships between the PART & the Government Performance & Results Act of 1993 (GPRA); & (3) steps OMB has taken to involve Congress in the PART process. This report also followed up on issues raised in a Jan. 2004 report on the PART. Includes recommendations. Charts & tables.

International Handbook of Practice-Based Performance Management

International Handbook of Practice-Based Performance Management
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.