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Author: Donald Moynihan Publisher: World Bank Publications ISBN: 1464809550 Category : Business & Economics Languages : en Pages : 184
Book Description
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: Donald Moynihan Publisher: World Bank Publications ISBN: 1464809550 Category : Business & Economics Languages : en Pages : 184
Book Description
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: Alfred Tat-Kei Ho Publisher: Routledge ISBN: 1351055283 Category : Political Science Languages : en Pages : 318
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: OECD Publisher: OECD Publishing ISBN: 9264773266 Category : Languages : en Pages : 60
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: Sara Giovanna Mauro Publisher: Routledge ISBN: 1000422402 Category : Business & Economics Languages : en Pages : 76
Book Description
Public sector management and accounting scholarship has witnessed enormous change over the last four decades. Several reform paradigms have become well-known and disseminated worldwide, under acronyms such as NPM – New Public Management, NPG – New Public Governance, and PV – Public Value. At the start of a new decade, questions arise as to what will come next. This book reviews and investigates the key components of NPM, NPM and PV, and discusses what lies beyond these acronyms. It analyses the claimed benefits and drawbacks of each of the three paradigms, using reviews of the pertinent literature, as well as a raft of case studies. The integration of theoretical and empirical insights contributes to a better understanding of what has changed and what has remained the same over the years. Specifically, this book stands out in its use of performance measurement and budgetary lenses to explore the multidimensional processes of reform and change in the public sector. By focusing on the crucially important transformations that have occurred in the field, reviewing several paradigms and analysing different practices from a longitudinal and comparative perspective, the book will be essential in guiding students and scholars of public management and accounting.
Author: Michiel S. de Vries Publisher: Springer ISBN: 3030020770 Category : Political Science Languages : en Pages : 279
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: Katherine Barrett Publisher: Rowman & Littlefield Publishers ISBN: 1538125692 Category : Political Science Languages : en Pages : 191
Book Description
As performance management has evolved, it has encompassed many different tools and approaches including measurement, data analysis, evidence-based management, process improvement, research and evaluation. In the past, many of the efforts to improve performance in government have been fragmented, separated into silos and labeled with a variety of different names including performance-based budgeting, performance-informed management, managing for results and so on. Making Government Work: The Promises and Pitfalls of Performance-Informed Management by Katherine Barrett and Rich Greene is loaded with dozens of stories of what practitioners are currently working on—what’s working and what’s not. The benefits are ample, so are the challenges. This book describes both, along with practical steps taken by practitioners to make government work better. Readers will discover that while the authors strive to meet the documentation standards of carefully vetted academic papers, the approach they take is journalistic. Over the last year, Barrett and Greene talked to scores of state and local officials, as well as academics and other national experts to find out how performance management tools and approaches have changed, and what is coming in the near-term future. Performance management has been in a state of evolution for decades now, and so Barrett and Greene have endeavored to capture the state of the world as it is today. By detailing both the challenges and conquests of performance management in Making Government Work: The Promises and Pitfalls of Performance-Informed Management, Barrett and Greene ensure readers will find the kind of balanced information that is helpful to both academics and practitioners—and that can move the field forward.
Author: Mr.Jack Diamond Publisher: International Monetary Fund ISBN: 1451858361 Category : Business & Economics Languages : en Pages : 29
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: 9264307958 Category : Languages : en Pages : 264
Book Description
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: Komla Dzigbede Publisher: Edward Elgar Publishing ISBN: 1800379714 Category : Political Science Languages : en Pages : 459
Book Description
This scholarly Research Handbook captures key observations and analyses within the field of public financial management. It offers much-needed insights into possible future research ventures while presenting contemporary summaries of past studies in this ever-evolving field.
Author: Elaine Yi Lu Publisher: Routledge ISBN: 1315525712 Category : Political Science Languages : en Pages : 204
Book Description
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.
Author: Donald Moynihan
Author: Donald Moynihan
Author: Alfred Tat-Kei Ho
Author: OECD
Author: Sara Giovanna Mauro
Author: Michiel S. de Vries
Author: Katherine Barrett
Author: Mr.Jack Diamond
Author: OECD
Author: Komla Dzigbede
Author: Elaine Yi Lu