Performance Based Budgeting In The Public Sector

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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 : 44,7 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.

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 : 46,9 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.

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 : 368 pages
File Size : 41,6 Mb
Release : 2015-01-28
Category : Business & Economics
ISBN : 9781317462958

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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 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.

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 : 44,7 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.

Public Budgeting in Search for an Identity

Maria Francesca Sicilia,Ileana Steccolini
Public Budgeting in Search for an Identity Book PDF

Author : Maria Francesca Sicilia,Ileana Steccolini
Publisher : Routledge
Page : 170 pages
File Size : 47,7 Mb
Release : 2020-12-18
Category : Business & Economics
ISBN : 9781000329612

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Public Budgeting in Search for an Identity by Maria Francesca Sicilia,Ileana Steccolini Pdf

Public Budgeting in Search for an Identity: State of the Art and Future Challenges provides a state-of-the-art reflection on current trends in international public budgeting, representing an important pillar in the accumulation of knowledge on public sector budgeting processes, contents, evolutions and critical issues. Budgeting is central in public sector organizations. It performs a complex variety of functions, being the arena where multiple actors, cultures and professional identities interact, making it an extremely fascinating field and topic of investigation. There is a significant need and scope for exploring budgeting processes in the public sector today, as a consequence of the managerial waves of reforms that have taken place over the last few decades and the implementation of austerity programmes – as well as in light of current trends, including emerging challenges related to community care and wellbeing, rising inequality, people flows, climate change, pandemics, and the persistence of democratic deficits. The chapters in this volume address critical issues on this broad topic, offering new perspectives on current evolutions in public budgeting, including, among others, participatory budgeting, performance budgeting, the budgetary slack resources and the need to ensure balance between budget control and flexibility. These contributions show that public budgeting can, and must remain, the subject of enduring interest in our studies. The chapters in this book were originally published as a special issue of Public Management Review.

Budgeting and Performance Management in the Public Sector

Sara Giovanna Mauro
Budgeting and Performance Management in the Public Sector Book PDF

Author : Sara Giovanna Mauro
Publisher : Routledge
Page : 76 pages
File Size : 42,5 Mb
Release : 2021-06-27
Category : Business & Economics
ISBN : 9781000422405

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Budgeting and Performance Management in the Public Sector by Sara Giovanna Mauro Pdf

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 Budgeting

M. Robinson
Performance Budgeting Book PDF

Author : M. Robinson
Publisher : Springer
Page : 520 pages
File Size : 42,7 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.

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 : 47,8 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 Based Budgeting

Gerald Miller
Performance Based Budgeting Book PDF

Author : Gerald Miller
Publisher : Routledge
Page : 520 pages
File Size : 48,7 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.

Performance Management in the Public Sector

Wouter Van Dooren,Geert Bouckaert,John Halligan
Performance Management in the Public Sector Book PDF

Author : Wouter Van Dooren,Geert Bouckaert,John Halligan
Publisher : Routledge
Page : 241 pages
File Size : 41,8 Mb
Release : 2015-02-19
Category : Business & Economics
ISBN : 9781317814160

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Performance Management in the Public Sector by Wouter Van Dooren,Geert Bouckaert,John Halligan Pdf

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.

Budgeting and Budgetary Institutions

Anwar Shah
Budgeting and Budgetary Institutions Book PDF

Author : Anwar Shah
Publisher : World Bank Publications
Page : 588 pages
File Size : 53,7 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.

The Impact of Performance Budgeting on Public Spending in Germany's Laender

Christiane Lorenz
The Impact of Performance Budgeting on Public Spending in Germany s Laender Book PDF

Author : Christiane Lorenz
Publisher : Springer Science & Business Media
Page : 143 pages
File Size : 50,9 Mb
Release : 2012-02-02
Category : Business & Economics
ISBN : 9783834934833

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The Impact of Performance Budgeting on Public Spending in Germany's Laender by Christiane Lorenz Pdf

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.

Monitoring Performance in the Public Sector

John Winston Mayne
Monitoring Performance in the Public Sector Book PDF

Author : John Winston Mayne
Publisher : Routledge
Page : 293 pages
File Size : 50,5 Mb
Release : 2017-07-05
Category : Political Science
ISBN : 9781351504850

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Monitoring Performance in the Public Sector by John Winston Mayne Pdf

A host of promising public sector reform efforts are underway throughout the world. In governments challenged by budget deficits and declining public trust, these reform efforts seek to improve policy decisions and public management. Along the way, program efficiency and effectiveness help rebuild public confidence in government. Whether through regular measurement of program inputs, activities, and outcomes, or through episodic one-shot studies, performance monitoring plays a central role in the most important current reform efforts. Monitoring Performance in the Public Sector, now available in paperback, is based on experiences derived from comparative analysis in different countries. It explains why there is interest in perfor!mance monitoring in a given setting, why it has failed or created uncertainties, and identifies criteria for improving its design and use.One of the challenges this book offers is the need to consider dimensions of performance beyond the traditional ones of economy, efficiency, and effectiveness. With an increasingly diverse, interdependent, and uncertain public sector environment, for some stakeholders meeting objectives fixed some time ago may not be as important as the capacity to adapt to current and future change. In this vein, the contributors address a number of themes: the criti!cal importance of organizational support for performance monitoring and making it consistent with the organizational culture, the need for active and effective leadership in defining criteria and implementing practical performance monitoring, the value of linking ongoing measurement with more than the traditional, strictly quantitative aspects of public sector performance.As we gain experience with performance monitoring and its uses, such systems should become more cost effective over time. This book will be of deep interest to public managers, government officials, economists, and organization theorists, and useful in courses on p

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 : 46,5 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.