Results 241 to 250 of about 197,569 (304)

Addressing the HIV/AIDS investment gap through stronger public financial management systems: a human-centered approach. [PDF]

open access: yesBMC Health Serv Res
Mann C   +19 more
europepmc   +1 more source

Building health system resilience in Romania: a consensus on policy priorities. [PDF]

open access: yesJ Med Life
Blidaru TC   +17 more
europepmc   +1 more source

Performance Budgeting in American States: A Framework of Integrating Performance with Budgeting

International Journal of Public Administration, 2015
The past 20 years have witnessed ongoing endeavors researching the factors that influence the implementation of performance budgeting. While various factors have been identified, the effort to build frameworks is still lacking. This research proposes a framework to study the nature of relationships among various political, economic, legal, and ...
Elaine Yi Lu
exaly   +2 more sources

Performance Budgeting and Accrual Budgeting

Public Performance & Management Review, 2013
This article analyzes accrual-based performance budgeting systems in the United Kingdom, Australia, and New Zealand, focusing on the content and format of implemented performance budgets and the added value that accrual budgeting brings to performance budgeting.
openaire   +1 more source

The impact of performance budgeting on state budget outcomes

Journal of Public Budgeting, Accounting & Financial Management, 2008
Little empirical analysis has occurred of the influence of performance-based budgeting on appropriation decision-making or budget outcomes, and most research has focused on the perceptions of budget officials. This research empirically tests to what extent the implementation of performance-based budgeting has had an impact on the actual allocation of ...
Kenneth A. Klase, Michael J. Dougherty
openaire   +1 more source

Performance budgeting

International Journal of Public Sector Management, 2001
This paper is the fourth in a series about institutional development (ID) in government in the developing world. The first sought to establish a general understanding of ID. The second tested ID in the diagnostic phase of organisational analysis in civil service reform.
openaire   +1 more source

From Performance Budgeting to Performance Budget Management: Theory and Practice

Public Administration Review, 2018
AbstractThis article examines the decades‐long practices of performance budgeting in different countries and their associated challenges from a multilayered institutional framework. Based on theory and lessons learned, the article recommends an array of strategies to address institutional and organizational barriers. It also proposes to reconceptualize
openaire   +1 more source

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