Performance Budgeting Reform

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Author :
Publisher : Routledge
ISBN 13 : 1351055283
Total Pages : 318 pages
Book Rating : 4.3/5 (51 download)

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Book Synopsis Performance Budgeting Reform by : Alfred Tat-Kei Ho

Download or read book Performance Budgeting Reform written by Alfred Tat-Kei Ho and published by Routledge. This book was released on 2019-06-04 with total page 318 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 :
Publisher : International Monetary Fund
ISBN 13 : 1451845200
Total Pages : 30 pages
Book Rating : 4.4/5 (518 download)

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Book Synopsis Performance Budgeting by : Mr.Jack Diamond

Download or read book Performance Budgeting written by Mr.Jack Diamond and published by International Monetary Fund. This book was released on 2003-02-01 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Toward Next-Generation Performance Budgeting

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Publisher : World Bank Publications
ISBN 13 : 1464809550
Total Pages : 192 pages
Book Rating : 4.4/5 (648 download)

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Book Synopsis Toward Next-Generation Performance Budgeting by : Donald Moynihan

Download or read book Toward Next-Generation Performance Budgeting written by Donald Moynihan and published by World Bank Publications. This book was released on 2016-11-14 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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-Based Budgeting in the Public Sector

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Author :
Publisher : Springer
ISBN 13 : 3030020770
Total Pages : 279 pages
Book Rating : 4.0/5 (3 download)

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Book Synopsis Performance-Based Budgeting in the Public Sector by : Michiel S. de Vries

Download or read book Performance-Based Budgeting in the Public Sector written by Michiel S. de Vries and published by Springer. This book was released on 2019-01-30 with total page 279 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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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Publisher : Springer
ISBN 13 : 1137001526
Total Pages : 544 pages
Book Rating : 4.1/5 (37 download)

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Book Synopsis Performance Budgeting by : M. Robinson

Download or read book Performance Budgeting written by M. Robinson and published by Springer. This book was released on 2007-08-30 with total page 544 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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

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Author :
Publisher :
ISBN 13 :
Total Pages : 20 pages
Book Rating : 4.:/5 (31 download)

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Book Synopsis Performance Budgeting by : United States. General Accounting Office

Download or read book Performance Budgeting written by United States. General Accounting Office and published by . This book was released on 1993 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Public Performance Budgeting

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Author :
Publisher : Routledge
ISBN 13 : 1315525712
Total Pages : 204 pages
Book Rating : 4.3/5 (155 download)

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Book Synopsis Public Performance Budgeting by : Elaine Yi Lu

Download or read book Public Performance Budgeting written by Elaine Yi Lu and published by Routledge. This book was released on 2018-10-26 with total page 204 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 Budgeting for State and Local Government

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Author :
Publisher : M.E. Sharpe
ISBN 13 : 0765630060
Total Pages : 260 pages
Book Rating : 4.7/5 (656 download)

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Book Synopsis Performance Budgeting for State and Local Government by : Janet M. Kelly

Download or read book Performance Budgeting for State and Local Government written by Janet M. Kelly and published by M.E. Sharpe. This book was released on 2015-05-18 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides a comprehensive theoretical and practical framework for informing budget decisions based on the efficiency and effectiveness of service delivery. The authors enliven the text with references to their original research and personal experiences with performance measurement, citizen satisfaction surveys, and financial management practices. This edition includes increased coverage of cost accounting procedures and of citizen participation in performance management.

Performance Based Budgeting

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Publisher : Routledge
ISBN 13 : 0429978049
Total Pages : 436 pages
Book Rating : 4.4/5 (299 download)

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Book Synopsis Performance Based Budgeting by : Gerald Miller

Download or read book Performance Based Budgeting written by Gerald Miller and published by Routledge. This book was released on 2018-03-05 with total page 436 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

The Performance Budget Revisited

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Publisher : National Conference of State
ISBN 13 : 9781555165536
Total Pages : 25 pages
Book Rating : 4.1/5 (655 download)

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Book Synopsis The Performance Budget Revisited by : Karen Carter

Download or read book The Performance Budget Revisited written by Karen Carter and published by National Conference of State. This book was released on 1994 with total page 25 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Comparative Public Budgeting

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Publisher : Jones & Bartlett Publishers
ISBN 13 : 0763780103
Total Pages : 410 pages
Book Rating : 4.7/5 (637 download)

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Book Synopsis Comparative Public Budgeting by : Charles Menifield

Download or read book Comparative Public Budgeting written by Charles Menifield and published by Jones & Bartlett Publishers. This book was released on 2011 with total page 410 pages. Available in PDF, EPUB and Kindle. Book excerpt: Comparative Public Budgeting and Finance is a collection of original chapters examining public budgeting issues, methods, and techniques in countries around the world. Each chapter explores the history of the budget system and how it fits within the political system in the country, as well as the legal foundation and any reforms that affect the budget system. A discussion of revenue and expenditure allocations is included in each section. Each chapter also examines topics such as: budget behavior and decision making, capital budgeting, analytical processes, budget processes, intergovernmental relations, budget reform, performance budgeting, and financial management. Each chapter concludes with a list of thought provoking questions, an appendix, end notes and a glossary which provides a point of departure for classroom discussion as well as individual student research on each country.

Making Performance Budgeting Reform Work

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Author :
Publisher :
ISBN 13 :
Total Pages : 28 pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis Making Performance Budgeting Reform Work by : Nowook Park

Download or read book Making Performance Budgeting Reform Work written by Nowook Park and published by . This book was released on 2017 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

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

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Author :
Publisher : Springer Science & Business Media
ISBN 13 : 3834934836
Total Pages : 152 pages
Book Rating : 4.8/5 (349 download)

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

Download or read book The Impact of Performance Budgeting on Public Spending in Germany's Laender written by Christiane Lorenz and published by Springer Science & Business Media. This book was released on 2012-02-02 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Integrating Performance and Budgets

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Publisher : Rowman & Littlefield Publishers
ISBN 13 : 1461714303
Total Pages : 242 pages
Book Rating : 4.4/5 (617 download)

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Book Synopsis Integrating Performance and Budgets by : Jonathan D. Breul

Download or read book Integrating Performance and Budgets written by Jonathan D. Breul and published by Rowman & Littlefield Publishers. This book was released on 2007-01-11 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: Governments are under increasing pressure to produce—and to demonstrate—results in terms of their mission. Over the last decade, countries around the world have undertaken reforms with the aim of improving the relevance and effectiveness of public services and the quality of public sector management. Integrating Performance and Budgets showcases attempts by federal and state governments, as well as a mix of developed and developing countries, to introduce performance or results-oriented budgeting and management as a means to support better decision making and accountability.

Making Performance Budgeting Reform Work

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Author :
Publisher :
ISBN 13 :
Total Pages : 28 pages
Book Rating : 4.:/5 (835 download)

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Book Synopsis Making Performance Budgeting Reform Work by : Nowook Park

Download or read book Making Performance Budgeting Reform Work written by Nowook Park and published by . This book was released on 2013 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Should We Part Ways with GPRA

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Publisher :
ISBN 13 :
Total Pages : 76 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Should We Part Ways with GPRA by : United States. Congress. House. Committee on Government Reform. Subcommittee on Government Efficiency and Financial Management

Download or read book Should We Part Ways with GPRA written by United States. Congress. House. Committee on Government Reform. Subcommittee on Government Efficiency and Financial Management and published by . This book was released on 2004 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Reality of Budgetary Reform in OECD Nations

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Publisher : Edward Elgar Publishing
ISBN 13 : 1849805636
Total Pages : 329 pages
Book Rating : 4.8/5 (498 download)

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Book Synopsis The Reality of Budgetary Reform in OECD Nations by : John Wanna

Download or read book The Reality of Budgetary Reform in OECD Nations written by John Wanna and published by Edward Elgar Publishing. This book was released on 2010-01-01 with total page 329 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Reality of Budgetary Reform in OECD Nations investigates the impacts and consequences of budgetary reform through a comparative assessment of advanced Organisation for Economic Co-operation and Development (OECD) democracies that have undertaken budget reforms over the past two to three decades. This unique book traces the story of reform in the respective countries. The expert authors explore the journey each country took, what the objectives were, the approach taken, the main events and key dates, what was implemented and what was discarded or replaced. They capture both the essence of each nation s approach, as well as discuss the similarities and trends. The study investigates how the various roles of the central budget agencies have changed with respect to public expenditure, how budget processes have developed and the impact on the relations between key actors. It also analyses the internal cultures of central budget agencies and how they evaluate events, problems and their roles in controlling the fiscal policy of government. With its comparative focus, this timely book is essential reading for the OECD and World Bank affiliates. Likewise, scholars and researchers of public finance, international and comparative government, and development and public sector management should not be without this important resource.