Results 261 to 270 of about 10,549 (293)
Some of the next articles are maybe not open access.
Output Based Budgeting and the Management of Performance
SSRN Electronic Journal, 2004During the 1990s, the nature of general and financial management practices within the public sectors of many jurisdictions underwent significant change. the Australian state of Victoria represents an example of a jurisdiction in which the extent of change was particularly large.
openaire +1 more source
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.
openaire +1 more source
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
openaire +1 more source
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
openaire +1 more source
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
openaire +1 more source
Performance Budgeting in American States: A Framework of Integrating Performance with Budgeting
International Journal of Public Administration, 2015Katherine G Willoughby, Elaine Yi Lu
exaly