IDEAS home Printed from https://ideas.repec.org/p/pra/mprapa/50456.html
   My bibliography  Save this paper

Cuáles son los resultados del Presupuesto por Resultados
[What the results of the Budget by Results Have Been]

Author

Listed:
  • Sour, Laura

Abstract

The abundance of contemporary literature on the Budget by Results method (BBR) it is a call to researchers to analyze the advantages and limitations of this approach. The first section of this work presents a brief overview of the New Public Administration (NPA), and how the demand for new methodologies like the BBR evolved at the international level. In the second section, based on international evidence, there is a discussion regarding the concept and definition of the BBR. The third section shows that there is not a definitive set of initial conditions that guarantees the successful implementation of the BBR. In the fourth section there is a list of the organizational, political and accounting factors that also influence the implementation of the BBR. The fifth section presents a survey of the perceptions of the public servants involved in the implementation and evaluation of the BBR at the international level. The sixth section presents the main challenges for the successful implementation of the BBR system in the Mexican case. The final section questions both the methodology used to evaluate the implementation of the BBR and, the extent on which the BBR can contribute to evaluate the performance of the public sector.

Suggested Citation

  • Sour, Laura, 2008. "Cuáles son los resultados del Presupuesto por Resultados [What the results of the Budget by Results Have Been]," MPRA Paper 50456, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:50456
    as

    Download full text from publisher

    File URL: https://mpra.ub.uni-muenchen.de/50456/1/MPRA_paper_50456.pdf
    File Function: original version
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Sally Wallace, 2001. "Fiscal Architecture and the Analysis of Public Expenditure Needs and Revenue Capacity," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0111, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    2. Noel Hepworth, 2003. "Preconditions for Successful Implementation of Accrual Accounting in Central Government," Public Money & Management, Taylor & Francis Journals, vol. 23(1), pages 37-44, January.
    3. Schick, Allen, 1998. "Why Most Developing Countries Should Not Try New Zealand's Reforms," The World Bank Research Observer, World Bank, vol. 13(1), pages 123-131, February.
    4. James L. Chan, 2003. "Government Accounting: An Assessment of Theory, Purposes and Standards," Public Money & Management, Taylor & Francis Journals, vol. 23(1), pages 13-20, January.
    5. J. Christiaens & P. Windels & S. Vanslembrouck, 2004. "Accounting and Management Reform in Local Authorities: A Tool for Evaluating Empirically the Outcomes," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 04/277, Ghent University, Faculty of Economics and Business Administration.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Sour, Laura, 2011. "El Sistema de Contabilidad Gubernamental que mejorará la transparencia y la rendición de cuentas en México [The Government Accounting System that will improve the trasnparency and accountability in," MPRA Paper 50457, University Library of Munich, Germany.
    2. Stamatiadis, Filippos & Eriotis, Nikolaos, 2011. "Evolution of the Governmental Accounting Reform implementation in Greek Public Hospitals: Testing the institutional framework," MPRA Paper 28816, University Library of Munich, Germany.
    3. Sabrina Gigli & Laura Mariani & Angelo Paletta, 2021. "Management accounting and governance implications: The case of the University of Bologna," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 2), pages 289-311.
    4. Sheila Ellwood, 2016. "Editorial," Public Money & Management, Taylor & Francis Journals, vol. 36(3), pages 157-161, April.
    5. Roy T. Meyers, 2017. "Is the U.S. Congress an Insurmountable Obstacle to Any “Far-Sighted Conception of Budgeting”?," Public Budgeting & Finance, Wiley Blackwell, vol. 37(4), pages 5-24, December.
    6. Independent Evaluation Group, 2008. "Public Sector Reform: What Works and Why? An IEG evaluation of World Bank Support," World Bank Publications - Books, The World Bank Group, number 6484, December.
    7. Nicolae Marinescu, 2016. "Spillover Effects From Foreign Direct Investment To Local Smes. An Empirical Study," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
    8. Mark Christensen, 2007. "What We Might Know (But Aren't Sure) About Public-Sector Accrual Accounting," Australian Accounting Review, CPA Australia, vol. 17(41), pages 51-65, March.
    9. AfDB AfDB, 2005. "Working Paper 81 - Re-Orienting Public Management in Africa: Selected Issues and Some Country Experiences," Working Paper Series 2215, African Development Bank.
    10. Fritz, Verena & Hedger, Edward & Lopes, Ana Paula Fialho, 2011. "Strengthening Public Financial Management in Postconflict Countries," World Bank - Economic Premise, The World Bank, issue 54, pages 1-7, April.
    11. Antonella Paolini & Michela Soverchia, 2013. "Le universit? statali italiane verso la contabilit? economico-patrimoniale ed il controllo di gestione," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2013(3), pages 77-98.
    12. Virgil, Candale & Andreea, Ocoli?anu, 2022. "Budgetary Performance In The Case Of Local Public Authorities, A Target To Reach, But More Than That, A Must," Management Strategies Journal, Constantin Brancoveanu University, vol. 55(1), pages 13-19.
    13. Sabrina Gigli & Marco Tieghi, 2017. "La riforma del sistema informativo-contabile degli atenei italiani. Una proposta di analisi del nuovo modello di bilancio," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(1), pages 61-90.
    14. Andrews, Matt, 2015. "Has Sweden Injected Realism into Public Financial Management Reforms in Partner Countries?," Working Paper Series 15-063, Harvard University, John F. Kennedy School of Government.
    15. Jazmín Sánchez & David Pincay, 2013. "La Contabilidad Pública en América Latina y el Devengo en Ecuador," Analítika, Analítika - Revista de Análisis Estadístico/Journal of Statistical Analysis, vol. 6(2), pages 19-29, Diciembre.
    16. Khaleghian, Peyvand & Gupta, Monica Das, 2005. "Public management and the essential public health functions," World Development, Elsevier, vol. 33(7), pages 1083-1099, July.
    17. Hanane Jafi & Said Youssef, 2021. "Public sector accounting education and training as supportive mechanisms of the ongoing accrual-based accounting reforms," Technium Social Sciences Journal, Technium Science, vol. 25(1), pages 1-8, November.
    18. Manasan, Rosario G., 2000. "Public Sector Governance and the Medium-Term National Action Agenda for Productivity (MNAAP)," Discussion Papers DP 2000-24, Philippine Institute for Development Studies.
    19. Verena Fritz & Edward Hedger & Ana Paula Fialho Lopes, 2011. "Strengthening Public Financial Management in Postconflict Countries," World Bank Publications - Reports 10097, The World Bank Group.
    20. Hyndman, Noel & Liguori, Mariannunziata & Meyer, Renate E. & Polzer, Tobias & Rota, Silvia & Seiwald, Johann, 2014. "The translation and sedimentation of accounting reforms. A comparison of the UK, Austrian and Italian experiences," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(4), pages 388-408.

    More about this item

    Keywords

    Budget by Results; Public Policy; Mexico;
    All these keywords.

    JEL classification:

    • H0 - Public Economics - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pra:mprapa:50456. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Joachim Winter (email available below). General contact details of provider: https://edirc.repec.org/data/vfmunde.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.