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Transformational budgeting: A holistic approach for delivering results

Author

Listed:
  • Jose Blanch

    (Finance and Public Administration Ministry, Spain)

  • Elisabet Borras

    (Finance and Public Administration Ministry, Spain)

  • Alejandra Sanchez

    (Finance and Public Administration Ministry, Spain)

Abstract

A new trend is appearing in government budgets: using the budget process to help transform society and achieve results in relation to cross-cutting government goals, referred to in this paper as “transformational agendas”, often seeking to overcome persistent economic, social or environmental issues, which require action from across different policy areas. Transformational budgeting is a holistic approach to budgeting that helps align disparate activities with central goals, or agendas. The paper reviews how budget processes have evolved in modern public finance, with a view to enhancing the efficient and effective use of inputs to deliver results. It presents the emergence of transformational budgeting as a tool to help transform societies in response to new global agendas, such as the SDGs. The paper showcases transformational budgeting in practice, drawing on experiences from Spain.

Suggested Citation

  • Jose Blanch & Elisabet Borras & Alejandra Sanchez, 2023. "Transformational budgeting: A holistic approach for delivering results," OECD Journal on Budgeting, OECD Publishing, vol. 23(1).
    • Handle: RePEc:oec:govkaa:6a6b4179
    DOI: 10.1787/6a6b4179-en
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    More about this item

    Keywords

    government; budgeting; goals; transformation;
    All these keywords.

    JEL classification:

    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems
    • H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government
    • D73 - Microeconomics - - Analysis of Collective Decision-Making - - - Bureaucracy; Administrative Processes in Public Organizations; Corruption

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