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2009
A recurring theme in the field of public budgeting is the conflict between descriptive and normative theory. The literature related to descriptive theory suggests that factors, such as politics, the bureaucracy and economic conditions may dominate the public budget process.
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A recurring theme in the field of public budgeting is the conflict between descriptive and normative theory. The literature related to descriptive theory suggests that factors, such as politics, the bureaucracy and economic conditions may dominate the public budget process.
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Performance-Based Budgeting in the Public Sector
2019Item does not contain ...
Vries, M.S. de, Nemec, J., Spacek, D.
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Performance-Based Budgeting in Russia
2019Performance-based budgeting (PBB) has extensive applications in Russia across various levels of the budget system. The Russian federal budget is presently drafted in conjunction with performance management (PM) tools—strategies, plans, programmes, and projects.
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Performance Based Budgeting Performance based budgeting at the regional level: approaches and recommendations [PDF]
, 2008 This paper includes proposals for regional administrations and local governments on the issue of performance based budgeting implementation developed as a result of analysis both of the role and place of those mechanisms in the system of regional and municipal governance as a whole and possibility and outcome of implementation of certain instruments of
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The Development of Performance-Based Budgeting in Slovenia
2019In Slovenia, the performance-based budgeting concept was introduced in an amendment to the legislation in 1999. The first documents for the state budget that included explanations of the plans for the use of funds for specific areas of use, targets, and indicators were adopted for the 2001 budget year; they were only adopted at the local level in 2006.
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2020
In Indonesia, the regulation emphasizes the implementation of a performance-based budgeting system. However, the implementation of this system is questioned as the ratcheting effect tends to occur in the budgeting process in local government. The inefficiency that arises due to the occasion should be reduced by transforming it into the performance ...
Arsani, Ade Marsinta +1 more
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In Indonesia, the regulation emphasizes the implementation of a performance-based budgeting system. However, the implementation of this system is questioned as the ratcheting effect tends to occur in the budgeting process in local government. The inefficiency that arises due to the occasion should be reduced by transforming it into the performance ...
Arsani, Ade Marsinta +1 more
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Performance-Based Program Budgeting in Ukraine (with a Focus on the Local Budget Level)
2019In Ukraine, the implementation of performance-based budgeting (PBB) and of the comprehensive analysis and review of the efficiency and feasibility of expenditures by sectors started approximately 10 years ago, but processes are still in the initial phases. The goal of this chapter is to evaluate existing experiences in general and to provide a specific
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