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...
Gespeichert in:
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| Format: | Elektronisch Artikel |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2014
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| Schlagworte: | |
| Online-Zugang: | 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 p.) 21 x 28cm. |
| DOI: | 10.1787/budget-13-5jz2jw9szgs8 |
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| spelling | Schick, Allen VerfasserIn aut The metamorphoses of performance budgeting Allen, Schick Paris OECD Publishing 2014 1 Online-Ressource (31 p.) 21 x 28cm. Text txt rdacontent Computermedien c rdamedia Online-Ressource 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 Enthalten in OECD Journal on Budgeting Vol. 13, no. 2, p. 49-79 volume:13 year:2014 number:2 pages:49-79 FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/budget-13-5jz2jw9szgs8 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_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 | metamorphoses of performance budgeting |
| topic | Finance and Investment Governance |
| topic_facet | Finance and Investment Governance |
| url | https://doi.org/10.1787/budget-13-5jz2jw9szgs8 |
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