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ISBN: 1281720860 9786611720865 9264034056 926403403X Year: 2007 Publisher: Paris : OECD,
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This book reviews the experiences of eight OECD countries (Australia, Canada, Denmark, Korea, Netherlands, Sweden, United Kingdom, United States) which have developed and used performance information in the budget process over the past ten years. It examines whether performance information is actually used in budgetary decision making. If so, how? What are the links between resources and results? What impact has there been on improving efficiency, effectiveness and performance? What lessons have been learned from country experiences in applying this approach over a number of years? This book offers guidelines and recommendations on adapting budget systems to promote the use of performance information.
Budget -- OECD countries. --- Budget -- United States. --- Budget. --- Program budgeting -- OECD countries. --- Program budgeting. --- Program budgeting --- Budget --- Political Science --- Law, Politics & Government --- Public Finance --- Budgeting --- Performance budget --- Planning-programming-budgeting --- Expenditures, Public --- Finance, Public --- Forecasting
ISBN: 1589064747 9781589064744 Year: 2006 Volume: 245 Publisher: Washington, DC : International Monetary Fund,
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Public finance --- Organisation for Economic Co-operation and Development --- Budget process --- Program budgeting --- Expenditures, Public. --- Accrual basis accounting --- budget --- begrotingsbeleid --- management --- Expenditures, Public --- 336.3091724 --- 330.05 --- Appropriations and expenditures --- Government appropriations --- Government expenditures --- Government spending --- Public expenditures --- Public spending --- Spending, Government --- Finance, Public --- Public administration --- Government spending policy --- Accrual accounting --- Accounting --- Cash basis accounting --- Performance budget --- Planning-programming-budgeting --- Budget --- begroting --- politique budgetaire --- Budget process - OECD countries. --- Budget process - Developing countries. --- Program budgeting - OECD countries. --- Program budgeting - Developing countries. --- Accrual basis accounting - OECD countries. --- Accrual basis accounting - Developing countries.
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