Performance Budgeting Reform
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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.
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.
Making Performance Budgeting Reform Work
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Author : Nowook Park
language : en
Publisher:
Release Date : 2013
Making Performance Budgeting Reform Work written by Nowook Park and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with Electronic commerce categories.
Performance budgeting is considered one of the essential elements of public financial management reform and has been adopted in many countries. However, it continues to present a significant challenge within the budget process. This case study draws from change management theories to tell the inside story of performance budgeting reform in the Republic of Korea, including the background of the reform, the formation of the reform team, and how the team overcame resistance among stakeholders to implement and institutionalize the performance budgeting system. Policy implications include the importance of (1) strong support from top decision makers and (2) customization of the performance budgeting system to accommodate a country's cultural and socio-economic characteristics. The Korean case also demonstrates that stable, sustainable performance budgeting reform requires capacity building of relevant stakeholders and, sometimes, significant restructuring of organizations to accommodate the new systems.
Making Performance Budgeting Reform Work
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Author : Nowook Park
language : en
Publisher:
Release Date : 2017
Making Performance Budgeting Reform Work written by Nowook Park and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with categories.
Performance budgeting is considered one of the essential elements of public financial management reform and has been adopted in many countries. However, it continues to present a significant challenge within the budget process. This case study draws from change management theories to tell the inside story of performance budgeting reform in the Republic of Korea, including the background of the reform, the formation of the reform team, and how the team overcame resistance among stakeholders to implement and institutionalize the performance budgeting system. Policy implications include the importance of (1) strong support from top decision makers and (2) customization of the performance budgeting system to accommodate a country's cultural and socio-economic characteristics. The Korean case also demonstrates that stable, sustainable performance budgeting reform requires capacity building of relevant stakeholders and, sometimes, significant restructuring of organizations to accommodate the new systems.
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.
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.
Briefing Paper On California State Budget Reforms And Performance Measurements
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Author : California. Legislature. Senate. Committee on Budget and Fiscal Review
language : en
Publisher:
Release Date : 1994
Briefing Paper On California State Budget Reforms And Performance Measurements written by California. Legislature. Senate. Committee on Budget and Fiscal Review and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994 with Budget categories.
The Impact Of Performance Budgeting On Public Spending In Germany S Laender
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Author : Christiane Lorenz
language : en
Publisher: Springer Science & Business Media
Release Date : 2012-02-02
The Impact Of Performance Budgeting On Public Spending In Germany S Laender written by Christiane Lorenz and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-02-02 with Business & Economics categories.
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.
Budget Reform For Government
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Author : Michael Babunakis
language : en
Publisher: Greenwood
Release Date : 1982
Budget Reform For Government written by Michael Babunakis and has been published by Greenwood this book supported file pdf, txt, epub, kindle and other format this book has been release on 1982 with Political Science categories.
Performance Budgeting In Relation To Management Control
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Author : Harold Richard Walt
language : en
Publisher:
Release Date : 1952
Performance Budgeting In Relation To Management Control written by Harold Richard Walt and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1952 with categories.