Performance Based Budgeting

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Performance-Based Budgeting in the Public Sector

Michiel S. de Vries,Juraj Nemec,David Špaček
Performance Based Budgeting in the Public Sector Book PDF

Author : Michiel S. de Vries,Juraj Nemec,David Špaček
Publisher : Springer
Page : 279 pages
File Size : 42,6 Mb
Release : 2019-01-30
Category : Political Science
ISBN : 9783030020774

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Performance-Based Budgeting in the Public Sector by Michiel S. de Vries,Juraj Nemec,David Špaček Pdf

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 in OECD Countries

Teresa Curristine
Performance Budgeting in OECD Countries Book PDF

Author : Teresa Curristine
Publisher : OECD Publishing
Page : 240 pages
File Size : 51,6 Mb
Release : 2007
Category : Business & Economics
ISBN : STANFORD:36105124234670

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Performance Budgeting in OECD Countries by Teresa Curristine Pdf

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 Reform

Alfred Tat-Kei Ho,Maarten de Jong,Zaozao Zhao
Performance Budgeting Reform Book PDF

Author : Alfred Tat-Kei Ho,Maarten de Jong,Zaozao Zhao
Publisher : Routledge
Page : 318 pages
File Size : 55,9 Mb
Release : 2019-06-04
Category : Political Science
ISBN : 9781351055284

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Performance Budgeting Reform by Alfred Tat-Kei Ho,Maarten de Jong,Zaozao Zhao Pdf

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.

Public Performance Budgeting

Elaine Yi Lu,Katherine Willoughby
Public Performance Budgeting Book PDF

Author : Elaine Yi Lu,Katherine Willoughby
Publisher : Routledge
Page : 204 pages
File Size : 41,9 Mb
Release : 2018-10-26
Category : Political Science
ISBN : 9781315525716

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Public Performance Budgeting by Elaine Yi Lu,Katherine Willoughby Pdf

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.

OECD Good Practices for Performance Budgeting

OECD
OECD Good Practices for Performance Budgeting Book PDF

Author : OECD
Publisher : OECD Publishing
Page : 60 pages
File Size : 54,8 Mb
Release : 2019-05-10
Category : Electronic
ISBN : 9789264773264

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OECD Good Practices for Performance Budgeting by OECD Pdf

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.

Performance Management and Budgeting

F Stevens Redburn,Robert J. Shea,Terry F. Buss,David M. Walker
Performance Management and Budgeting Book PDF

Author : F Stevens Redburn,Robert J. Shea,Terry F. Buss,David M. Walker
Publisher : Routledge
Page : 410 pages
File Size : 41,5 Mb
Release : 2015-01-28
Category : Business & Economics
ISBN : 9781317462941

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Performance Management and Budgeting by F Stevens Redburn,Robert J. Shea,Terry F. Buss,David M. Walker Pdf

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.

Performance Budgeting

M. Robinson
Performance Budgeting Book PDF

Author : M. Robinson
Publisher : Springer
Page : 520 pages
File Size : 48,6 Mb
Release : 2007-08-30
Category : Business & Economics
ISBN : 9781137001528

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Performance Budgeting by M. Robinson Pdf

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.

Performance Based Budgeting

Gerald Miller
Performance Based Budgeting Book PDF

Author : Gerald Miller
Publisher : Routledge
Page : 520 pages
File Size : 53,5 Mb
Release : 2018-03-05
Category : Political Science
ISBN : 9780429978043

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Performance Based Budgeting by Gerald Miller Pdf

Performance Based Budgetingis the next volume in the ASPA Classics series. It covers the most influential, paramount research articles published on public budgeting and finance. The book will surely be of great interest and use to anyone concerned with public budgeting, and anyone enrolled in, or teaching, a course on this topic in an MPA program or a doctoral program in public administration, public affairs, political science, or economics/public finance.

Toward Next-Generation Performance Budgeting

Donald Moynihan,Ivor Beazley
Toward Next Generation Performance Budgeting Book PDF

Author : Donald Moynihan,Ivor Beazley
Publisher : World Bank Publications
Page : 184 pages
File Size : 51,6 Mb
Release : 2016-11-14
Category : Business & Economics
ISBN : 9781464809552

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Toward Next-Generation Performance Budgeting by Donald Moynihan,Ivor Beazley Pdf

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 Budgeting for State and Local Government

Janet M. Kelly
Performance Budgeting for State and Local Government Book PDF

Author : Janet M. Kelly
Publisher : M.E. Sharpe
Page : 260 pages
File Size : 47,7 Mb
Release : 2015-05-18
Category : Business & Economics
ISBN : 9780765630063

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Performance Budgeting for State and Local Government by Janet M. Kelly Pdf

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.

Performance Budgeting in OECD Countries

OECD
Performance Budgeting in OECD Countries Book PDF

Author : OECD
Publisher : OECD Publishing
Page : 226 pages
File Size : 41,5 Mb
Release : 2007-09-04
Category : Electronic
ISBN : 9789264034051

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Performance Budgeting in OECD Countries by OECD Pdf

Reviews the experiences of eight OECD countries which have developed and used performance information in the budget process over the past ten years.

Beyond Budgeting

Jeremy Hope,Robin Fraser
Beyond Budgeting Book PDF

Author : Jeremy Hope,Robin Fraser
Publisher : Harvard Business Press
Page : 254 pages
File Size : 50,6 Mb
Release : 2003
Category : Administración
ISBN : 9781578518661

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Beyond Budgeting by Jeremy Hope,Robin Fraser Pdf

The annual budgeting process is a trap. Pressured by fixed targets and performance incentives, managers focus on making the numbers instead of making a difference, meeting set goals instead of maximizing potential. With their compensation at stake, managers often resort to deceitful-even unethical-behavior. In the end, everybody loses-the employee, the company, and ultimately the customer. Now, finance experts Jeremy Hope and Robin Fraser reveal the results of an intensive study aimed at fixing the broken budgeting process. They argue that companies must abandon traditional budgeting contracts in favor of a radical new model that links performance measurement to evolving competitive benchmarks-and shifts the firm's focus from controlling employee behavior to delivering customer value. The Beyond Budgeting model is built on the best practices of companies that have successfully revised their centralized planning and budgeting processes. It combines a leadership vision that devolves more authority to operating managers and a finance vision that enables fast decision making through appropriate tools and accessible information. Through vivid examples, Hope and Fraser illustrate how companies can implement these shared visions-and the long-term benefits that accrue from embracing them. Offering a compelling case for breaking free from the budgeting trap, this book paves the way toward making organizations better places to work for, invest in, and do business with.

Budgeting and Budgetary Institutions

Anwar Shah
Budgeting and Budgetary Institutions Book PDF

Author : Anwar Shah
Publisher : World Bank Publications
Page : 588 pages
File Size : 52,6 Mb
Release : 2007
Category : Business & Economics
ISBN : 9780821369401

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Budgeting and Budgetary Institutions by Anwar Shah Pdf

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

Mr.Jack Diamond
Performance Budgeting Book PDF

Author : Mr.Jack Diamond
Publisher : International Monetary Fund
Page : 30 pages
File Size : 53,7 Mb
Release : 2003-02-01
Category : Business & Economics
ISBN : 9781451845204

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Performance Budgeting by Mr.Jack Diamond Pdf

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.

From Program to Performance Budgeting

Mr.Jack Diamond
From Program to Performance Budgeting Book PDF

Author : Mr.Jack Diamond
Publisher : International Monetary Fund
Page : 29 pages
File Size : 50,9 Mb
Release : 2003-09-16
Category : Business & Economics
ISBN : 9781451858365

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From Program to Performance Budgeting by Mr.Jack Diamond Pdf

Many emerging market economies are trying to improve their budget processes and move to performance-based budgeting. This paper first reviews the evolution of the "new" performance budgeting model, increasingly being applied in industrial countries. By identifying its main components, the tasks faced by emerging market economies when converting their present budget systems to this model are determined. It is recognized that this conversion will not be easy and will require four major reform elements. First, any existing program structure must be set in the wider context of strategic budget planning and medium-term budget frameworks. Second, this typically involves redesigning and refining existing program structures. Third, existing budget-costing systems and associated skills will probably need to be improved. Fourth, and perhaps most difficult, a new system of accountability and budget incentives needs to be introduced. For emerging market economies, these should be viewed as the prerequisites for a successful introduction of the new performance-budgeting model.