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Author : OECD
Publisher : OECD Publishing
Page : 60 pages
File Size : 50,9 Mb
Release : 2019-05-10
Category : Electronic
ISBN : 9789264773264
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 : Anonim
Publisher : Unknown
Page : 60 pages
File Size : 50,5 Mb
Release : 2019
Category : Electronic
ISBN : 9264505415
Performance budgeting is a budget practice that has been widely adopted by OECD countries. 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. The report is based on the results of OECD surveys of member countries, OECD country budget reviews, and exchanges of information between the OECD and government officials in the Senior Budget Officials Network on Performance and Results.
Author : OECD
Publisher : OECD Publishing
Page : 226 pages
File Size : 54,5 Mb
Release : 2007-09-04
Category : Electronic
ISBN : 9789264034051
Reviews the experiences of eight OECD countries which have developed and used performance information in the budget process over the past ten years.
Author : Mr.Jack Diamond
Publisher : International Monetary Fund
Page : 30 pages
File Size : 46,8 Mb
Release : 2003-02-01
Category : Business & Economics
ISBN : 9781451845204
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 : OECD
Publisher : OECD Publishing
Page : 45 pages
File Size : 49,6 Mb
Release : 2024-03-04
Category : Electronic
ISBN : 9789264489219
This report takes stock of performance-informed budgeting practices in Flanders. It provides an assessment of their key strengths and highlights where improvements can be made. Finally, it includes recommendations to further strengthen the approach to performance-informed budgeting in Flanders.
Author : Donald Moynihan,Ivor Beazley
Publisher : World Bank Publications
Page : 184 pages
File Size : 43,5 Mb
Release : 2016-11-14
Category : Business & Economics
ISBN : 9781464809552
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 Tat-Kei Ho,Maarten de Jong,Zaozao Zhao
Publisher : Routledge
Page : 318 pages
File Size : 48,8 Mb
Release : 2019-06-04
Category : Political Science
ISBN : 9781351055284
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 : F Stevens Redburn,Robert J. Shea,Terry F. Buss,David M. Walker
Publisher : Routledge
Page : 410 pages
File Size : 54,5 Mb
Release : 2015-01-28
Category : Business & Economics
ISBN : 9781317462941
This book provides a fresh look at the process by which governments hold themselves accountable to their citizens for performance. Unlike the plethora of other books in the field, it examines all aspects of the Performance Management and Budgeting issue, not only from the federal, state, and local perspectives, but also internationally in both developing and developed countries.Covering both conceptual and theoretical frameworks in performance management and budget, the book analyzes the effectiveness of different approaches. Featuring insights from a group of distinguished contributors, it ties current performance management approaches into the century-old literature on public sector reform and management, and presents arguments for and against performance management as well as recommendations on how to improve the enterprise.
Author : Michiel S. de Vries,Juraj Nemec,David Špaček
Publisher : Springer
Page : 279 pages
File Size : 55,6 Mb
Release : 2019-01-30
Category : Political Science
ISBN : 9783030020774
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 : OECD
Publisher : OECD Publishing
Page : 168 pages
File Size : 42,7 Mb
Release : 2014-05-12
Category : Electronic
ISBN : 9789264059696
This book provides detailed information on budgeting practices in OECD countries, from formulation, to approval, execution and reporting.
Author : OECD
Publisher : OECD Publishing
Page : 264 pages
File Size : 41,7 Mb
Release : 2019-04-11
Category : Electronic
ISBN : 9789264307957
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 : M. Robinson
Publisher : Springer
Page : 520 pages
File Size : 46,7 Mb
Release : 2007-08-30
Category : Business & Economics
ISBN : 9781137001528
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.
Author : OECD,International Federation of Accountants
Publisher : OECD Publishing
Page : 128 pages
File Size : 51,9 Mb
Release : 2017-02-24
Category : Electronic
ISBN : 9789264270572
This study looks at accounting and budgeting practices at the national government level in OECD countries. It discusses the challenges and benefits of accruals reforms and considers what steps countries are taking to make better use of accrual information in the future.
Author : OECD
Publisher : OECD Publishing
Page : 44 pages
File Size : 45,7 Mb
Release : 2024-04-04
Category : Electronic
ISBN : 9789264859593
This report provides an overview of green budgeting practices across OECD countries based on the 2022 OECD Green Budgeting Survey, as well as the index methodology for the Survey. It takes stock of OECD countries’ progress in bringing climate and environmental considerations into budgeting frameworks and processes.
Author : Organisation for Economic Co-operation and Development
Publisher : Organisation for Economic Co-operation and Development
Page : 140 pages
File Size : 53,9 Mb
Release : 1997
Category : Administrative agencies
ISBN : UOM:39015041534200