Performance Budgeting Reform
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Performance Budgeting Reform
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Author : Alfred Tat-Kei Ho
language : en
Publisher: Routledge
Release Date : 2019-06-04
Performance Budgeting Reform written by Alfred Tat-Kei Ho and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-06-04 with Political Science categories.
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.
Performance Budgeting
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Author : Mr.Jack Diamond
language : en
Publisher: International Monetary Fund
Release Date : 2003-02-01
Performance Budgeting written by Mr.Jack Diamond and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003-02-01 with Business & Economics categories.
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.
Toward Next Generation Performance Budgeting
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Author : Donald Moynihan
language : en
Publisher: World Bank Publications
Release Date : 2016-11-14
Toward Next Generation Performance Budgeting written by Donald Moynihan 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 2016-11-14 with Business & Economics categories.
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.
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.
Performance Budgeting
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Author : M. Robinson
language : en
Publisher: Springer
Release Date : 2007-08-30
Performance Budgeting written by M. Robinson and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-08-30 with Business & Economics categories.
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.
The Impact Of Performance Budgeting On Public Spending In Germany S Laender
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Author : Christiane Lorenz
language : en
Publisher: Springer Science & Business Media
Release Date : 2012-02-02
The Impact Of Performance Budgeting On Public Spending In Germany S Laender written by Christiane Lorenz and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-02-02 with Business & Economics categories.
Derived from the international literature on experiences with performance budgeting five elements which constitute performance budgeting as a comprehensive system can be identified in this book. This new definition is then applied to the German state level in order to investigate whether performance budgeting is effective in Germany, in detail, whether it actually leads to a reduction of public expenditure. With a survey in the state Ministries of Finance and an individually constructed panel dataset, the impact of the German performance budgeting reforms on their major aim, the enhancement of fiscal discipline, is empirically analyzed. The main result is that the potential of expenditure savings is prolonged by the enormous investments in the beginning.
Public Performance Budgeting
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Author : Elaine Yi Lu
language : en
Publisher: Routledge
Release Date : 2018-10-26
Public Performance Budgeting written by Elaine Yi Lu and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-10-26 with Political Science categories.
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.
Beyond Results
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Author : Kathleen K. Anders
language : en
Publisher: Elsevier
Release Date : 2001-02-23
Beyond Results written by Kathleen K. Anders and has been published by Elsevier this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001-02-23 with Business & Economics categories.
Measuring expectations against outcomes, this book argues that--contrary to the claims of its advocates--performance budget reform does not strengthen the accountability of results or increase administrative discretion. Anders (Arizona State University) explains this failure by pointing to the multiple and competing accountability claims facing administrators. She instead recommends a portfolio approach to reform. No index. c. Book News Inc.
Performance Budgeting
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Author : United States. General Accounting Office
language : en
Publisher:
Release Date : 1993
Performance Budgeting written by United States. General Accounting Office and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993 with Budget categories.
Comparative Public Budgeting
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Author : Charles Menifield
language : en
Publisher: Jones & Bartlett Publishers
Release Date : 2011
Comparative Public Budgeting written by Charles Menifield and has been published by Jones & Bartlett Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Business & Economics categories.
Comparative Public Budgeting and Finance is a collection of original chapters examining public budgeting issues, methods, and techniques in countries around the world. Each chapter explores the history of the budget system and how it fits within the political system in the country, as well as the legal foundation and any reforms that affect the budget system. A discussion of revenue and expenditure allocations is included in each section. Each chapter also examines topics such as: budget behavior and decision making, capital budgeting, analytical processes, budget processes, intergovernmental relations, budget reform, performance budgeting, and financial management. Each chapter concludes with a list of thought provoking questions, an appendix, end notes and a glossary which provides a point of departure for classroom discussion as well as individual student research on each country.