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The impact of performance budgeting on state budget outcomes
Journal of Public Budgeting, Accounting & Financial Management, 2008Little 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
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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.
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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.
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From Performance Budgeting to Performance Budget Management: Theory and Practice
Public Administration Review, 2018AbstractThis 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
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Monitoring of Budget Performance
1999The purpose of this chapter is to examine the process for monitoring budget performance and to examine cost behaviour, exception reporting and ways of dealing with under-and overspendings.
Geoffrey Woodhall, Alan Stuttard
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Performance Auditing and Performance Budgeting
2007Performance auditing is now a well-established part of the work of national audit institutions in many OECD and other countries. As such it is part of the overall approach to performance management in the public sector of those countries. Its relationship to performance budgeting, as is discussed below, varies between countries, based on the scope and ...
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Nursing economic$, 1992
A performance budget is a budget for the activities of a cost center or organization. Performance budgeting evaluates performance in terms of goals for a variety of activities, rather than a single budgeted output level, such as patient days.
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A performance budget is a budget for the activities of a cost center or organization. Performance budgeting evaluates performance in terms of goals for a variety of activities, rather than a single budgeted output level, such as patient days.
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Performance Budgeting in the Philippines
Public Administration Review, 1957E ARLY in 1956 the leading daily newspaper of the Philippines published an editorial cartoon depicting President Ramon Magsaysay as an animal trainer brandishing a whip at a large elephant. The elephant, labelled "Performance Budget," seemed to be standing somewhat precariously on a noticeably small platform labelled "Taxes." Members of Congress in the
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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 Budgeting for Budget Development
2018Elaine Yi Lu, Katherine Willoughby
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