The metamorphoses of performance budgeting:
Performance budgeting (PB) emerged more than 60 years ago as a key driver of budgetary innovation in the United States. Due to its often lofty goals, PB initiatives were rarely successful, but have instead reappeared, in different forms and with new labels. This article focuses on contemporary PB tr...
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| Format: | Elektronisch Buchkapitel |
| Sprache: | English |
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Paris
OECD Publishing
2014
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| Schlagworte: | |
| Online-Zugang: | DE-384 DE-473 DE-824 DE-29 DE-739 DE-355 DE-20 DE-1028 DE-1049 DE-521 DE-861 DE-898 DE-92 DE-91 DE-573 DE-19 Volltext |
| Zusammenfassung: | Performance budgeting (PB) emerged more than 60 years ago as a key driver of budgetary innovation in the United States. Due to its often lofty goals, PB initiatives were rarely successful, but have instead reappeared, in different forms and with new labels. This article focuses on contemporary PB transformations, explains their rationale and objectives, and assesses their prospects in eight sections. Due to the fact that PB defies standardisation and countries differ in their approaches, the versions discussed here do not fit all venues, nor would all observers agree that they are sufficiently distinguishable from one another to warrant distinctive labels. PB, however, has some basic features that cut across all its mutations, though the way they are framed or applied may differ among the various approaches. JEL classification: H60, H61, H68 Keywords: Budget allocation, budget framework, expenditures, implementation, line items, performance budgeting |
| Beschreibung: | 1 Online-Ressource (31 Seiten) 21 x 28cm |
| DOI: | 10.1787/budget-13-5jz2jw9szgs8 |
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| spelling | Schick, Allen Verfasser aut The metamorphoses of performance budgeting Allen Schick Paris OECD Publishing 2014 1 Online-Ressource (31 Seiten) 21 x 28cm txt rdacontent c rdamedia cr rdacarrier Performance budgeting (PB) emerged more than 60 years ago as a key driver of budgetary innovation in the United States. Due to its often lofty goals, PB initiatives were rarely successful, but have instead reappeared, in different forms and with new labels. This article focuses on contemporary PB transformations, explains their rationale and objectives, and assesses their prospects in eight sections. Due to the fact that PB defies standardisation and countries differ in their approaches, the versions discussed here do not fit all venues, nor would all observers agree that they are sufficiently distinguishable from one another to warrant distinctive labels. PB, however, has some basic features that cut across all its mutations, though the way they are framed or applied may differ among the various approaches. JEL classification: H60, H61, H68 Keywords: Budget allocation, budget framework, expenditures, implementation, line items, performance budgeting Finance and Investment Governance https://doi.org/10.1787/budget-13-5jz2jw9szgs8 Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Schick, Allen The metamorphoses of performance budgeting Finance and Investment Governance |
| title | The metamorphoses of performance budgeting |
| title_auth | The metamorphoses of performance budgeting |
| title_exact_search | The metamorphoses of performance budgeting |
| title_exact_search_txtP | The metamorphoses of performance budgeting |
| title_full | The metamorphoses of performance budgeting Allen Schick |
| title_fullStr | The metamorphoses of performance budgeting Allen Schick |
| title_full_unstemmed | The metamorphoses of performance budgeting Allen Schick |
| title_short | The metamorphoses of performance budgeting |
| title_sort | the metamorphoses of performance budgeting |
| topic | Finance and Investment Governance |
| topic_facet | Finance and Investment Governance |
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