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

Author: Christiane Lorenz
Publisher: Springer Science & Business Media
ISBN: 3834934836
Category : Business & Economics
Languages : en
Pages : 143

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Book Description
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.

Author: Sabine Kuhlmann
Publisher: Springer Nature
ISBN: 3030536971
Category : Political Science
Languages : en
Pages : 415

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Book Description
This open access book presents a topical, comprehensive and differentiated analysis of Germany’s public administration and reforms. It provides an overview on key elements of German public administration at the federal, Länder and local levels of government as well as on current reform activities of the public sector. It examines the key institutional features of German public administration; the changing relationships between public administration, society and the private sector; the administrative reforms at different levels of the federal system and numerous sectors; and new challenges and modernization approaches like digitalization, Open Government and Better Regulation. Each chapter offers a combination of descriptive information and problem-oriented analysis, presenting key topical issues in Germany which are relevant to an international readership.

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: Tareq Ahram
Publisher: AHFE Conference
ISBN: 1958651958
Category : Education
Languages : en
Pages : 869

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Book Description
Intelligent Human Systems Integration 2024 Proceedings of the 7th International Conference on Intelligent Human Systems Integration: Integrating People and Intelligent Systems, Università degli Studi di Palermo, Palermo, Italy, February 22- 24, 2024

Author: Vito Tanzi
Publisher: Cambridge University Press
ISBN: 9780521664103
Category : Business & Economics
Languages : en
Pages : 316

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Book Description
After a detailed account of reform experiences in several countries and the public debate regarding government reform, the study closes with an outlook on the future role of the state, a period when globalization may require and people may want "leaner" but not "meaner" states."--Jacket.

Author: OECD
Publisher: OECD Publishing
ISBN: 9264773266
Category :
Languages : en
Pages : 60

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Book Description
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: 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.

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: OECD
Publisher: OECD Publishing
ISBN: 9264192603
Category :
Languages : en
Pages : 504

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Book Description
Managing Public Expenditure presents a comprehensive and in-depth analysis of all aspects of public expenditure management from the preparation of the budget to the execution, control and audit stages.

Author: Anwar Shah
Publisher: World Bank Publications
ISBN: 0821369407
Category : Business & Economics
Languages : en
Pages : 588

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Book Description
Budgeting and budgetary institutions play a critical role in resource allocation, government accountability, and improved fiscal and social outcomes. This volume distills lessons from practices in designing better fiscal institutions, citizen friendly budgets, and open and transparent processes of budget preparation and execution. It also highlights newer concepts of performance budgeting, accrual accounting, activity based costing, and the use of information and communication technology in budgeting. These tools of analysis are supplemented by a review of budgeting in post-conflict countries and two country case studies on the reform of budgeting systems.