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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: 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:
Publisher:
ISBN: 9789264505414
Category :
Languages : en
Pages : 60
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Book Description
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: 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: OECD
Publisher: OECD Publishing
ISBN: 9264034056
Category :
Languages : en
Pages : 226
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Book Description
Reviews the experiences of eight OECD countries which have developed and used performance information in the budget process over the past ten years.
Author: Mr.Jack Diamond
Publisher: International Monetary Fund
ISBN: 1451845200
Category : Business & Economics
Languages : en
Pages : 30
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Book Description
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
Publisher: OECD Publishing
ISBN: 9264270574
Category :
Languages : en
Pages : 128
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Book Description
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: 9264859594
Category :
Languages : en
Pages : 44
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Book Description
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: Alfred Tat-Kei Ho
Publisher: Routledge
ISBN: 1351055283
Category : Political Science
Languages : en
Pages : 318
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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: OECD
Publisher: OECD Publishing
ISBN: 9264059695
Category :
Languages : en
Pages : 170
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Book Description
This book provides detailed information on budgeting practices in OECD countries, from formulation, to approval, execution and reporting.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264921419
Category :
Languages : en
Pages : 280
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Book Description
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.
