Performance Budgeting In Oecd Countries
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Performance Budgeting In Oecd Countries
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Author : Teresa Curristine
language : en
Publisher: OECD Publishing
Release Date : 2007
Performance Budgeting In Oecd Countries written by Teresa Curristine and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Business & Economics categories.
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.
Oecd Good Practices For Performance Budgeting
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2019-05-10
Oecd Good Practices For Performance Budgeting written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-05-10 with categories.
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 Budgeting In Oecd Countries
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Author : OECD.
language : de
Publisher:
Release Date : 2007
Performance Budgeting In Oecd Countries written by OECD. and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with categories.
Performance Budgeting In Oecd Countries Japanese Version
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Author :
language : en
Publisher:
Release Date : 2010
Performance Budgeting In Oecd Countries Japanese Version written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with categories.
Oecd Good Practices For Performance Budgeting
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Author :
language : en
Publisher:
Release Date : 2019
Oecd Good Practices For Performance Budgeting written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with categories.
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.
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.
Performance Budgeting Reform
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Author : Alfred Ho
language : en
Publisher: Routledge
Release Date : 2019-06-04
Performance Budgeting Reform written by Alfred 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.
Oecd Good Practices For Performance Budgeting
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Author :
language : en
Publisher:
Release Date : 2019
Oecd Good Practices For Performance Budgeting written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with categories.
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.
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.
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.