Performance-Based Budgeting in the Public Sector PDF Download

Author: Michiel S. de Vries
Publisher: Springer
ISBN: 3030020770
Category : Political Science
Languages : en
Pages : 279

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Book Description
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.

Author: William F. West
Publisher: Georgetown University Press
ISBN: 1589017919
Category : Political Science
Languages : en
Pages : 177

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Book Description
Formal systems of comprehensive planning and performance-based management have a long if disappointing history in American government. This is illustrated most dramatically by the failure of program budgeting (PPB) in the 1960s and resurrection of that management technique in a handful of agencies over the past decade. Beyond its present application, the significance of PPB lies in its relationship to the goals and assumptions of popular reforms associated with the performance movement. Program Budgeting and the Performance Movement examines PPB from its inception in the Department of Defense under Robert McNamara to its limited resurgence in recent years. It includes an in-depth case study of the adoption and effects of PPB at the National Oceanic and Atmospheric Administration. The fact that program budgeting is subject to the same limitations today that led to its demise four decades ago speaks to the viability of requirements, such as those imposed by the Government Performance and Results Act, that are designed to make government more businesslike in its operations.

Author: Mr.Jack Diamond
Publisher: International Monetary Fund
ISBN: 1451858361
Category : Business & Economics
Languages : en
Pages : 29

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Book Description
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.

Author: Teresa Curristine
Publisher: OECD Publishing
ISBN:
Category : Business & Economics
Languages : en
Pages : 240

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Book Description
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.

Author: M. Robinson
Publisher: Springer
ISBN: 1137001526
Category : Business & Economics
Languages : en
Pages : 544

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Book Description
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.

Author: Alfred Ho
Publisher: Routledge
ISBN: 1351055283
Category : Political Science
Languages : en
Pages : 391

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Book Description
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.

Author: Patria de Lancer Julnes
Publisher: SAGE
ISBN: 1412940125
Category : Business & Economics
Languages : en
Pages : 561

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Book Description
A combination of conceptual and practical applications with an emphasis on cutting-edge practices in the US and abroad, this text represents the most notable examples of performance measurement in Canada, Latin America and Eastern Europe, and supports the integration of theory and practice, with linked chapters.

Author: Gerald Miller
Publisher: Routledge
ISBN: 0429978049
Category : Political Science
Languages : en
Pages : 436

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Book Description
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.

Author: Swain
Publisher: M.E. Sharpe
ISBN: 0765628961
Category : Business & Economics
Languages : en
Pages : 242

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Book Description
Benefiting from the authors' many years of teaching undergraduate and graduate students and practitioners, here is a clear, comprehensive, practice-oriented text for public budgeting courses. Rather than presenting each budgeting concern in mind-numbing detail, the book offers a commonsensical view of public budgeting and its importance to current and future public managers. The text is designed to show readers how managers relate to budgeting and how their actions make a difference in the operation and performance of public organizations. The book covers the historical development of public budgeting, sources of public revenues, revenue management, budgeting processes and formats, operating techniques, politics within public budgeting, and more. "Budgeting for Public Managers" is concise, clearly written, well illustrated, and grounded in the real-world concerns of public managers. Each chapter concludes with a helpful list of additional reading and resources for readers who want to dig deeper into budgeting practice and application.

Author: George M. Guess
Publisher: Cambridge University Press
ISBN: 1107198291
Category : Law
Languages : en
Pages : 287

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Book Description
This analysis of budgetary systems and policies across the world examines how politics, culture, and economics influence public finance.