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Author : Aidan Rose
Publisher :
ISBN 13 : 9780850036534
Total Pages : 68 pages
Book Rating : 4.0/5 (365 download)
Download or read book Results-Oriented Budget Practice in OECD Countries written by Aidan Rose and published by . This book was released on 2003-01-01 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Teresa Curristine
Publisher : OECD Publishing
ISBN 13 :
Total Pages : 240 pages
Book Rating : 4.F/5 ( download)
Download or read book Performance Budgeting in OECD Countries written by Teresa Curristine and published by OECD Publishing. This book was released on 2007 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 : OECD
Publisher : OECD Publishing
ISBN 13 : 9264773266
Total Pages : 60 pages
Book Rating : 4.2/5 (647 download)
Download or read book OECD Good Practices for Performance Budgeting written by OECD and published by OECD Publishing. This book was released on 2019-05-10 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264034056
Total Pages : 226 pages
Book Rating : 4.2/5 (64 download)
Download or read book Performance Budgeting in OECD Countries written by OECD and published by OECD Publishing. This book was released on 2007-09-04 with total page 226 pages. Available in PDF, EPUB and Kindle. Book excerpt: Reviews the experiences of eight OECD countries which have developed and used performance information in the budget process over the past ten years.
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264076131
Total Pages : 220 pages
Book Rating : 4.2/5 (64 download)
Download or read book Budgeting for Results Perspectives on Public Expenditure Management written by OECD and published by OECD Publishing. This book was released on 1995-07-28 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report analyses budget practices and innovations in twenty-two OECD countries.
Author :
Publisher :
ISBN 13 : 9789264505414
Total Pages : 60 pages
Book Rating : 4.5/5 (54 download)
Download or read book OECD Good Practices for Performance Budgeting written by and published by . This book was released on 2019 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264059695
Total Pages : 170 pages
Book Rating : 4.2/5 (64 download)
Download or read book Budgeting Practices and Procedures in OECD Countries written by OECD and published by OECD Publishing. This book was released on 2014-05-12 with total page 170 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides detailed information on budgeting practices in OECD countries, from formulation, to approval, execution and reporting.
Author : Mr.Jack Diamond
Publisher : International Monetary Fund
ISBN 13 : 1451845200
Total Pages : 30 pages
Book Rating : 4.4/5 (518 download)
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.
Author : OECD. OCDE
Publisher : OCDE
ISBN 13 : 9789264059689
Total Pages : 0 pages
Book Rating : 4.0/5 (596 download)
Download or read book Budgeting Practices and Procedures in OECD Countries written by OECD. OCDE and published by OCDE. This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The OECD Budget Practices and Procedures Database provides detailed data on how budgets are made in OECD countries from formulation, to approval, execution and reporting based on surveys conducted every four to five years. This publication presents the results of the latest survey, conducted in 2012, and compares this with the previous survey, conducted in 2007. It finds that fiscal sustainability is a key issue for countries today. It also highlights the growing use of medium-term expenditure frameworks, capital budgeting and top-down budgeting, and it examines transparency of budgeting as well as budgeting flexibility.
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264859594
Total Pages : 44 pages
Book Rating : 4.2/5 (648 download)
Download or read book Green Budgeting in OECD Countries 2024 written by OECD and published by OECD Publishing. This book was released on 2024-04-04 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report provides an overview of green budgeting practices across OECD countries based on the 2022 OECD Green Budgeting Survey, as well as the index methodology for the Survey. It takes stock of OECD countries’ progress in bringing climate and environmental considerations into budgeting frameworks and processes.
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264270574
Total Pages : 128 pages
Book Rating : 4.2/5 (642 download)
Download or read book Accrual Practices and Reform Experiences in OECD Countries written by OECD and published by OECD Publishing. This book was released on 2017-02-24 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study looks at accounting and budgeting practices at the national government level in OECD countries. It discusses the challenges and benefits of accruals reforms and considers what steps countries are taking to make better use of accrual information in the future.
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264921419
Total Pages : 280 pages
Book Rating : 4.2/5 (649 download)
Download or read book Government at a Glance 2021 written by OECD and published by OECD Publishing. This book was released on 2021-07-09 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 2021 edition includes input indicators on public finance and employment; process indicators include data on institutions, budgeting practices, human resources management, regulatory governance, public procurement, governance of infrastructure, public sector integrity, open government and digital government. Outcome indicators cover core government results (e.g. trust, political efficacy, inequality reduction) and indicators on access, responsiveness, quality and satisfaction for the education, health and justice sectors.
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264307958
Total Pages : 264 pages
Book Rating : 4.2/5 (643 download)
Download or read book Budgeting and Public Expenditures in OECD Countries 2019 written by OECD and published by OECD Publishing. This book was released on 2019-04-11 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 ...
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264177485
Total Pages : 356 pages
Book Rating : 4.2/5 (641 download)
Download or read book Models of Public Budgeting and Accounting Reform Volume 2 Supplement 1 written by OECD and published by OECD Publishing. This book was released on 2002-11-26 with total page 356 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comparative look at financial management systems from a family of systems point of view.
Author : Donald Moynihan
Publisher : World Bank Publications
ISBN 13 : 1464809550
Total Pages : 184 pages
Book Rating : 4.4/5 (648 download)
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 184 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.
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264076905
Total Pages : 244 pages
Book Rating : 4.2/5 (64 download)
Download or read book Tax Expenditures in OECD Countries written by OECD and published by OECD Publishing. This book was released on 2010-01-05 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. It highlights key trends and successful practices.
Author : George M. Guess
Publisher : Cambridge University Press
ISBN 13 : 1107198291
Total Pages : 287 pages
Book Rating : 4.1/5 (71 download)
Download or read book Comparative Public Budgeting written by George M. Guess and published by Cambridge University Press. This book was released on 2021-01-07 with total page 287 pages. Available in PDF, EPUB and Kindle. Book excerpt: This analysis of budgetary systems and policies across the world examines how politics, culture, and economics influence public finance.
