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

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  • 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
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    File URL: https://mpra.ub.uni-muenchen.de/50456/1/MPRA_paper_50456.pdf
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    References listed on IDEAS

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    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.
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    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.
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    More about this item

    Keywords

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

    JEL classification:

    • H0 - Public Economics - - General

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