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Budgeting levers, strategic agility and the use of performance budgeting in 2011/12

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  • Ian Hawkesworth
  • Knut Klepsvik

Abstract

Governments need to be able to quickly and flexibly reallocate resources from one priority to another. This article addresses this dimension of strategic agility in terms of managing the reallocation of resources in the public sector through the use of various budgetary tools. The focus is on recent fiscal consolidation efforts, the use of performance information and spending reviews, and automatic productivity cuts. This article draws on the OECD survey on performance and results that was conducted in 2011/12; the data are accurate as of November 2012.

Suggested Citation

  • Ian Hawkesworth & Knut Klepsvik, 2013. "Budgeting levers, strategic agility and the use of performance budgeting in 2011/12," OECD Journal on Budgeting, OECD Publishing, vol. 13(1), pages 105-140.
    • Handle: RePEc:oec:govkaa:5k3ttg15bs31
    DOI: 10.1787/budget-13-5k3ttg15bs31
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    Cited by:

    1. Thöne, Michael & Happ, Daniel, 2015. "Institutionelle Strukturen zur Verbesserung von Transparenz und Wirksamkeit von Subventionen [Institutional structures to improve the transparency and performance of subsidies]," FiFo Reports - FiFo-Berichte 17, University of Cologne, FiFo Institute for Public Economics.
    2. Olga V. Bogacheva & Oleg V. Smorodinov, 2018. "Features of Spending Reviews in Ireland: Experience for Russia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 5, pages 34-45, October.
    3. Daniela Monacelli & Aline Pennisi, 2015. "Spending Review: una, nessuna, centomila," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2015(1), pages 69-108.
    4. Edgar À. Mkrtchyan & Sveta À. Harosyan & Gor À. Hakobyan, 2018. "Key Aspects of Program Budgeting Implementation in the World and in the Republic of Armenia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 4, pages 115-120, August.
    5. Nikolai A. Begchin & Olga V. Bogacheva & Oleg V. Smorodinov, 2018. "Spending Reviews as an Instrument for Public Finance Management in OECD Countries: Theoretical Aspect," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 49-63, June.

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