Performance-Based Budgeting in the Public Sector

Performance-Based Budgeting in the Public Sector PDF Author: Michiel S. de Vries
Publisher: Springer
ISBN: 3030020770
Category : Political Science
Languages : en
Pages : 279

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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.

Performance-Based Budgeting in the Public Sector

Performance-Based Budgeting in the Public Sector PDF Author: Michiel S. de Vries
Publisher: Springer
ISBN: 3030020770
Category : Political Science
Languages : en
Pages : 279

Get Book Here

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.

Performance Budgeting Reform

Performance Budgeting Reform PDF Author: Alfred Ho
Publisher: Routledge
ISBN: 1351055283
Category : Political Science
Languages : en
Pages : 391

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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.

Performance Budgeting in OECD Countries

Performance Budgeting in OECD Countries PDF 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.

Guidelines for Public Expenditure Management

Guidelines for Public Expenditure Management PDF Author: Mr.Jack Diamond
Publisher: International Monetary Fund
ISBN: 9781557757876
Category : Business & Economics
Languages : en
Pages : 84

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Book Description
Traditionally, economics training in public finances has focused more on tax than public expenditure issues, and within expenditure, more on policy considerations than the more mundane matters of public expenditure management. For many years, the IMF's Public Expenditure Management Division has answered specific questions raised by fiscal economists on such missions. Based on this experience, these guidelines arose from the need to provide a general overview of the principles and practices observed in three key aspects of public expenditure management: budget preparation, budget execution, and cash planning. For each aspect of public expenditure management, the guidelines identify separately the differing practices in four groups of countries - the francophone systems, the Commonwealth systems, Latin America, and those in the transition economies. Edited by Barry H. Potter and Jack Diamond, this publication is intended for a general fiscal, or a general budget, advisor interested in the macroeconomic dimension of public expenditure management.

Implementing Beyond Budgeting

Implementing Beyond Budgeting PDF Author: Bjarte Bogsnes
Publisher: John Wiley & Sons
ISBN: 0470405163
Category : Business & Economics
Languages : en
Pages : 206

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Book Description
The author describes the serious and systemic problems with traditional management practices, and provides concrete alternatives and practical guidance on how to implement the beyond budgeting methodology, drawing on cases in which he has implemented beyond budgeting in large, global companies.

Budget Tools

Budget Tools PDF Author: Greg G. Chen
Publisher: CQ Press
ISBN: 1483370704
Category : Political Science
Languages : en
Pages : 385

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Book Description
The thoroughly updated and expanded Second Edition of Greg G. Chen, Lynne A. Weikart, and Daniel W. Williams’ Budget Tools: Financial Methods in the Public Sector brings together scores of exercises that will take students through the process of public budgeting, from organizing data through analysis and presentation. This thoroughly revised text has been restructured – it now has 30 compact modules to focus on individual skills and enhance flexibility, and is reorganized to cover more straightforward skills early in the book and more complex tools later on. Using budgets from all levels of government as well as from nonprofit organizations, the authors give students the opportunity to work with real budgeting data to cover a range of topics and skills.Budget Tools provides instruction in the techniques and implementation of budgeting skills at a granular level to support a wide range of approaches to teaching the subject.

CSR and Management Accounting Challenges in a Time of Global Crises

CSR and Management Accounting Challenges in a Time of Global Crises PDF Author: Oncioiu, Ionica
Publisher: IGI Global
ISBN: 1799880710
Category : Business & Economics
Languages : en
Pages : 278

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Book Description
Modern companies are subject to increasing pressures to conduct their business in an environmentally responsible manner due to social and environmental problems. Management of sustainable performance is one of the phenomena faced by the current business environment and, in particular, management corporations. The focus of management on profitability remains the main objective of any company, but it must also take into account the sustainability of social, economic, and environmental aspects. Under these circumstances, managerial decisions need to be adjusted and strongly substantiated, considering the information required by internal and external stakeholders, including financial reporting. The information requirements of customers and other stakeholders are steadily increasing, and some companies face certain problems in implementing the concept of sustainability and environmental reporting. CSR and Management Accounting Challenges in a Time of Global Crises is a comprehensive reference source that explores various theoretical and practical approaches of management accounting and its impact in the 21st century and investigates new accounting and financial approaches where economic and social aspects become mutually supportive to enhance their impact on community development. Covering topics such as CSR reporting, sustainability, and greenwashing, this book is an essential resource for academicians, specialty organizations, chief financial officers (CFOs), financial controllers, business analysts, financial planning and analysis (FP&A) analysts, budgeting managers, students, researchers, and business environment managers and specialists.

Recommended Budget Practices

Recommended Budget Practices PDF Author: National Advisory Council on State and Local Budgeting (United States)
Publisher:
ISBN: 9780891252405
Category : Budget
Languages : en
Pages : 78

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Book Description


Budgeting Basics and Beyond

Budgeting Basics and Beyond PDF Author: Jae K. Shim
Publisher: John Wiley & Sons
ISBN: 0470454350
Category : Business & Economics
Languages : en
Pages : 450

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Book Description
If the very thought of budgets pushes your sanity over the limit, then this practical, easy-to-use guide is just what you need. Budgeting Basics and Beyond, Third Edition equips you with an all-in-one resource guaranteed to make the budgeting process easier, less stressful, and more effective. Written by Jae Shim and Joel Siegel, the new edition covers Balanced Scorecard, budgeting for nonprofit organizations, business simulations for executive and management training, and much more!

Principles of Accounting Volume 2 - Managerial Accounting

Principles of Accounting Volume 2 - Managerial Accounting PDF Author: Mitchell Franklin
Publisher:
ISBN: 9781680922943
Category :
Languages : en
Pages : 746

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Book Description
A less-expensive grayscale paperback version is available. Search for ISBN 9781680922936. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the "why" as well as the "how" aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.