Budgeting And Performance Management In The Public Sector
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Performance Based Budgeting In The Public Sector
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Author : Michiel S. de Vries
language : en
Publisher: Springer
Release Date : 2019-01-30
Performance Based Budgeting In The Public Sector written by Michiel S. de Vries and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-01-30 with Political Science categories.
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.
Budgeting And Performance Management In The Public Sector
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Author : Sara Giovanna Mauro
language : en
Publisher: Routledge
Release Date : 2021-06-27
Budgeting And Performance Management In The Public Sector written by Sara Giovanna Mauro and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-06-27 with Business & Economics categories.
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.
Performance Management In The Public Sector
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Author : Wouter Van Dooren
language : en
Publisher: Routledge
Release Date : 2010-06-10
Performance Management In The Public Sector written by Wouter Van Dooren and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-06-10 with Business & Economics categories.
Tackling the key topics of reform and modernization, this important new book systematically examines performance in public management systems. The authors present this seminal subject in an informative and accessible manner, tackling some of the most important themes. Performance Management in the Public Sector takes as its point of departure a broad definition of performance to redefine major and basic mechanisms in public administration, both theoretically and in practice. The book: situates performance in some of the current public management debates; discusses the many definitions of ‘performance’ and how it has become one of the contested agendas of public management; examines measurement, incorporation and use of performance information; and explores the challenges and future directions of performance management. A must-read for any student or practitioner of public management, this core text will prove invaluable to anyone wanting to improve their understanding of performance management in the public sector.
Financial Management In The Public Sector
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Author : Wang
language : en
Publisher: M.E. Sharpe
Release Date : 2015-05-18
Financial Management In The Public Sector written by Wang and has been published by M.E. Sharpe this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-05-18 with Business & Economics categories.
The impact of the global financial crisis on government funds has been significant, with squeezed budgets having to satisfy ever-increasing demands for public services. Managers working in the public sector are confronted daily with targets and demands that are often set in confusing accounting and financial language. In Financial Management and Accounting in the Public Sector, Gary Bandy employs a clear and concise narrative to introduce the core concepts of accounting and financial management in the public sector and how to deliver services that represent value for money. This second edition has been revised and updated throughout, offering: an increased focus on post-crisis austerity more international examples of public financial management greater coverage of governance, accountability and risk management With a glossary of terms to help managers understand and be understood by accountants, as well as learning objectives, case studies and discussion questions, this practical textbook will help students of public management and administration to understand the financial and accounting aspects of managing public services.
Budgeting And Budgetary Institutions
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Author : Anwar Shah
language : en
Publisher: World Bank Publications
Release Date : 2007
Budgeting And Budgetary Institutions written by Anwar Shah and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Business & Economics categories.
Budgeting and budgetary institutions play a critical role in resource allocation, government accountability, and improved fiscal and social outcomes. This volume distills lessons from practices in designing better fiscal institutions, citizen friendly budgets, and open and transparent processes of budget preparation and execution. It also highlights newer concepts of performance budgeting, accrual accounting, activity based costing, and the use of information and communication technology in budgeting. These tools of analysis are supplemented by a review of budgeting in post-conflict countries and two country case studies on the reform of budgeting systems.
Performance Budgeting For State And Local Government
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Author : Janet M. Kelly
language : en
Publisher: Routledge
Release Date : 2014-12-18
Performance Budgeting For State And Local Government written by Janet M. Kelly and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-12-18 with Business & Economics categories.
Provides a comprehensive theoretical and practical framework for informing budget decisions based on the efficiency and effectiveness of service delivery. The authors enliven the text with references to their original research and personal experiences with performance measurement, citizen satisfaction surveys, and financial management practices. This edition includes increased coverage of cost accounting procedures and of citizen participation in performance management.
Program Budgeting And The Performance Movement
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Author : William F. West
language : en
Publisher: Georgetown University Press
Release Date : 2011-10-19
Program Budgeting And The Performance Movement written by William F. West and has been published by Georgetown University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-10-19 with Political Science categories.
Formal systems of comprehensive planning and performance-based management have a long if disappointing history in American government. This is illustrated most dramatically by the failure of program budgeting (PPB) in the 1960s and resurrection of that management technique in a handful of agencies over the past decade. Beyond its present application, the significance of PPB lies in its relationship to the goals and assumptions of popular reforms associated with the performance movement. Program Budgeting and the Performance Movement examines PPB from its inception in the Department of Defense under Robert McNamara to its limited resurgence in recent years. It includes an in-depth case study of the adoption and effects of PPB at the National Oceanic and Atmospheric Administration. The fact that program budgeting is subject to the same limitations today that led to its demise four decades ago speaks to the viability of requirements, such as those imposed by the Government Performance and Results Act, that are designed to make government more businesslike in its operations.
Public Sector Reform And Performance Management In Emerging Economies
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Author : Zahirul Hoque
language : en
Publisher: Routledge
Release Date : 2021-05-23
Public Sector Reform And Performance Management In Emerging Economies written by Zahirul Hoque and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-05-23 with Business & Economics categories.
In the recent decade, governments worldwide are increasingly focusing on being community-centric and outcomes-based. Consequently, they are starting to move towards outcomes-based approaches to public financial management systems. An outcomes-based approach allows government service agencies and specific program areas to organize and communicate priorities to achieve what matters and makes a difference rather than just going through the motions. Empirical evidence on how government agencies in emerging economies go about this contemporary approach and issues affecting these practices is limited. This edited collection of chapters is aimed at covering public sector reform and performance management in emerging economies with special reference to outcomes-based approaches in practice in government services. Practices from developed economies contained in the first book on the topic have been published by Routledge in February 2021. The insights offered on the topic are written by renowned scholars who have identified important issues pertinent to those interested in public sector governance, accounting, accountability, and performance management effectiveness in emerging economies. The book will be highly accessible to researchers, academics, and students in the fields of accounting, public administration, development studies, and other non-accounting audiences alike.
Performance Management In The Public Sector
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Author : Wouter Van Dooren
language : en
Publisher: Routledge
Release Date : 2015-02-19
Performance Management In The Public Sector written by Wouter Van Dooren and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-02-19 with Business & Economics categories.
In times of rising expectations and decreasing resources for the public sector, performance management is high on the agenda. Increasingly, the value of the performance management systems themselves is under scrutiny, with more attention being paid to the effectiveness of performance management in practice. This new edition has been revised and updated to examine: performance in the context of current public management debates, including emerging discussions on the New Public Governance and neo-Weberianism; the many definitions of performance and how it has become one of the most contested agendas of public management; the so-called perverse effects of using performance indicators; the technicalities of performance measurement in a five step process: prioritising measurement, indicator development, data collection, analysis and reporting; and the future challenges and directions of performance management Performance Management in the Public Sector 2nd edition offers an approachable insight into a complex theme for practitioners and public management students alike.
Outcome Based Performance Management In The Public Sector
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Author : Elio Borgonovi
language : en
Publisher: Springer
Release Date : 2017-07-17
Outcome Based Performance Management In The Public Sector written by Elio Borgonovi and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-07-17 with Business & Economics categories.
This book highlights the use of an outcome-oriented view of performance to frame and assess the desirability of the effects produced by adopted policies, so to allow governments not only to consider effects in the short, but also the long run. Furthermore, it does not only focus on policy from the perspective of a single unit or institution, but also under an inter-institutional viewpoint. This book features theoretical and empirical research on how public organizations have evolved their performance management systems toward outcome measures that may allow one to better deal with wicked problems. Today, ‘wicked problems’ characterize most of governmental planning involving social issues. These are complex policy problems, underlying high risk and uncertainty, and a high interdependency among variables affecting them. Such problems cannot be clustered within the boundaries of a single organization, or referred to specific administrative levels or ministries. They are characterized by dynamic complexity, involving multi-level, multi-actor and multi-sectoral challenges. In the last decade, a number of countries have started to develop new approaches that may enable to improve cohesion, to effectively deal with wicked problems. The chapters in this book showcase these approaches, which encourage the adoption of more flexible and pervasive governmental systems to overcome such complex problems. Outcome-Based Performance Management in the Public Sector is divided into five parts. Part 1 aims at shedding light on problems and issues implied in the design and implementation of “outcome-based” performance management systems in the public sector. Then Part 2 illustrates the experiences, problems, and evolving trends in three different countries (Scotland, USA, and Italy) towards the adoption of outcome-based performance management systems in the public sector. Such analyses are conducted at both the national and local government levels. The third part of the book frames how outcome-based performance management can enhance public governance and inter-institutional coordination. Part 4 deals with the illustration of challenges and results from different public sector domains. Finally the book concludes in Part 5 as it examines innovative methods and tools that may support decision makers in dealing with the challenges of outcome-based performance management in the public sector. Though the book is specifically focused on a research target, it will also be useful to practitioners and master students in public administration .