Toward Next Generation Performance Budgeting

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Toward Next-Generation Performance Budgeting

Author : Donald Moynihan,Ivor Beazley
Publisher : World Bank Publications
Page : 184 pages
File Size : 49,5 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 Reform

Author : Alfred Tat-Kei Ho,Maarten de Jong,Zaozao Zhao
Publisher : Routledge
Page : 318 pages
File Size : 48,6 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.

OECD Good Practices for Performance Budgeting

Author : OECD
Publisher : OECD Publishing
Page : 60 pages
File Size : 40,7 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.

From Program to Performance Budgeting

Author : Mr.Jack Diamond
Publisher : International Monetary Fund
Page : 29 pages
File Size : 51,5 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.

Budgeting and Performance Management in the Public Sector

Author : Sara Giovanna Mauro
Publisher : Routledge
Page : 76 pages
File Size : 52,6 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-Based Budgeting in the Public Sector

Author : Michiel S. de Vries,Juraj Nemec,David Špaček
Publisher : Springer
Page : 279 pages
File Size : 54,5 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

Author : Elaine Yi Lu,Katherine Willoughby
Publisher : Routledge
Page : 204 pages
File Size : 40,8 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.

Making Government Work

Author : Katherine Barrett,Richard Greene
Publisher : Rowman & Littlefield
Page : 191 pages
File Size : 42,6 Mb
Release : 2019-12-24
Category : Political Science
ISBN : 9781538125694

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Making Government Work by Katherine Barrett,Richard Greene Pdf

In this book, Barrett and Greene present evolving theories of performance management, the practices necessary for a good performance-based government, and the pitfalls that can easily be encountered along the way—andhow to avoid them. As performance management has evolved, it has encompassed many different tools and approaches including measurement, data analysis, evidence-based management, process improvement, research and evaluation. In the past, many of the efforts to improve performance in government have been fragmented, separated into silos and labeled with a variety of different names including performance-based budgeting, performance-informed management, managing for results and so on. Making Government Work: The Promises and Pitfalls of Performance-Informed Management by Katherine Barrett and Rich Greene is loaded with dozens of stories of what practitioners are currently working on—what’s working and what’s not. The benefits are ample, so are the challenges. This book describes both, along with practical steps taken by practitioners to make government work better. Readers will discover that while the authors strive to meet the documentation standards of carefully vetted academic papers, the approach they take is journalistic. Over the last year, Barrett and Greene talked to scores of state and local officials, as well as academics and other national experts to find out how performance management tools and approaches have changed, and what is coming in the near-term future. Performance management has been in a state of evolution for decades now, and so Barrett and Greene have endeavored to capture the state of the world as it is today. By detailing both the challenges and conquests of performance management in Making Government Work: The Promises and Pitfalls of Performance-Informed Management, Barrett and Greene ensure readers will find the kind of balanced information that is helpful to both academics and practitioners—and that can move the field forward.

Budgeting and Public Expenditures in OECD Countries 2019

Author : OECD
Publisher : OECD Publishing
Page : 264 pages
File Size : 42,7 Mb
Release : 2019-04-11
Category : Electronic
ISBN : 9789264307957

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Budgeting and Public Expenditures in OECD Countries 2019 by OECD Pdf

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 ...

Performance Management and Budgeting

Author : F. Stevens Redburn,Robert J. Shea,Terry F. Buss
Publisher : M.E. Sharpe
Page : 368 pages
File Size : 44,6 Mb
Release : 2007-12-26
Category : Business & Economics
ISBN : 9780765628909

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Performance Management and Budgeting by F. Stevens Redburn,Robert J. Shea,Terry F. Buss 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.

Care Homes in a Turbulent Era

Author : Komla Dzigbede,W. B. Hildreth
Publisher : Edward Elgar Publishing
Page : 459 pages
File Size : 53,7 Mb
Release : 2023-08-14
Category : Political Science
ISBN : 9781800379718

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Care Homes in a Turbulent Era by Komla Dzigbede,W. B. Hildreth Pdf

This scholarly Research Handbook captures key observations and analyses within the field of public financial management. It offers much-needed insights into possible future research ventures while presenting contemporary summaries of past studies in this ever-evolving field.

Building the Compensatory State

Author : Robert F. Durant
Publisher : Routledge
Page : 339 pages
File Size : 46,6 Mb
Release : 2019-09-24
Category : Political Science
ISBN : 9781000586879

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Building the Compensatory State by Robert F. Durant Pdf

Contemporary public administration research has marginalized the importance of “taking history seriously.” With few exceptions, little recent scholarship in the field has looked longitudinally (rather than cross-sectionally), contextually, and theoretically over extended time periods at “big questions” in public administration. One such “big question” involves the evolution of American administrative reform and its link since the nation’s founding to American state building. This book addresses this gap by analyzing administrative reform in unprecedented empirical and theoretical ways. In taking a multidisciplinary approach, it incorporates recent developments in cognate research fields in the humanities and social sciences that have been mostly ignored in public administration. It thus challenges existing notions of the nature, scope, and power of the American state and, with these, important aspects of today’s conventional wisdom in public administration. Author Robert F. Durant explores the administrative state in a new light as part of a “compensatory state”—driven, shaped, and amplified since the nation’s founding by a corporate–social science nexus of interests. Arguing that this nexus of interests has contributed to citizen estrangement in the United States, he offers a broad empirical and theoretical understanding of the political economy of administrative reform, its role in state building, and its often paradoxical results. Offering a reconsideration of conventional wisdom in public administration, this book is required reading for all students, scholars, or practitioners of public administration, public policy, and politics.

Value for Money

Author : Andrew Podger,Tsai-tsu Su,John Wanna,Hon S. Chan,Meili Niu
Publisher : ANU Press
Page : 395 pages
File Size : 40,9 Mb
Release : 2018-01-11
Category : Political Science
ISBN : 9781760461805

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Value for Money by Andrew Podger,Tsai-tsu Su,John Wanna,Hon S. Chan,Meili Niu Pdf

The Greater China Australia Dialogue on Public Administration has held annual workshops since 2011 on public administration themes of common interest to the People’s Republic of China, Taiwan and Australia. This book presents and discusses a selection of papers developed from the Dialogue’s fifth workshop held in late 2015 hosted by the National Taiwan University in Taipei. The theme, ‘Value for Money’, focused on budget and financial management reforms, including how different nations account for the relative performance of their public sectors. All governments face the challenge of scarce resources requiring budgetary management processes for identifying the resources required by and available to government, and then for allocating them and ensuring their use or deployment represents value for money. Such budgetary and financial management processes need to inform decision-making routinely and protect the integrity of the way public resources are used – with some public accountability to indicate that their uses are properly authorised and reflect the policies of legitimate government leaders. The chapters in this book explore budgeting and financial management in three very different jurisdictions: Australia, the People’s Republic of China and the Republic of China (Taiwan). These activist and at times innovative countries are keen to analyse and reflect upon each other’s policy achievements and patterns of public provision. They are keen to learn more about each other as their economic and social engagement continues to deepen. They are also conscious that fundamental differences exist in terms of economic development and global strategic positioning, and levels and philosophies of political development; to an extent these differences are representative of differences amongst countries around the globe.

Performance Budgeting

Author : M. Robinson
Publisher : Springer
Page : 520 pages
File Size : 54,7 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.

Government

Author : Donald J. Savoie
Publisher : McGill-Queen's Press - MQUP
Page : 313 pages
File Size : 50,9 Mb
Release : 2022-05-22
Category : Political Science
ISBN : 9780228013426

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Government by Donald J. Savoie Pdf

Citizens have lost trust in their institutions of public governance. In trying to fix the problem, presidents and prime ministers have misdiagnosed the patient, failing to recognize that government bureaucracies are inseparable from political institutions. As a result, career officials have become adroit at managing the blame game but much less so at embracing change. Donald Savoie looks to the United States, Great Britain, France, and Canada to assess two of the most important challenges confronting governments throughout the Western world: the concentration of political power and the changing role of government bureaucracy. The four countries have distinct institutions shaped by distinct histories, but what they have in common is a professional non-partisan civil service. When presidents and prime ministers decide to expand their personal authority, national institutions must adjust while bureaucracies grow to fill the gap, paradoxically further constricting government efficacy. The side effects are universal – political power is increasingly centralized; Parliament, Congress, and the National Assembly have been weakened; Cabinet has lost standing; political parties have been debased; and civil services have been knocked off their moorings. Reduced responsibility and increased transparency make civil servants slow to take risks and politicians quick to point fingers. Government astutely diagnoses the problem of declining trust in government: presidents and prime ministers have failed to see that efficacy in government is tied to well-performing institutions.