IDEAS home Printed from https://ideas.repec.org/a/oec/govkaa/5jlz6rhqdvhh.html
   My bibliography  Save this article

Performance budgeting practices and procedures

Author

Listed:
  • Trevor Shaw

Abstract

This article examines performance budgeting practices and reforms in five OECD member countries: Canada, Ireland, the Netherlands, the United Kingdom and the United States. In each case, three dimensions of performance budgeting are analysed: performance information and monitoring, evaluation, and spending review. Reflecting upon the common experiences in each country, generalised analytical considerations are presented for practitioners planning and implementing current and future performance budgeting reforms. JEL classification: H50, H60, H61 Keywords: performance budgeting, performance-based budgeting, PBB, budget reform, performance information, Canada, Ireland, the Netherlands, the United Kingdom, the United States

Suggested Citation

  • Trevor Shaw, 2016. "Performance budgeting practices and procedures," OECD Journal on Budgeting, OECD Publishing, vol. 15(3), pages 65-136.
    • Handle: RePEc:oec:govkaa:5jlz6rhqdvhh
    DOI: 10.1787/budget-15-5jlz6rhqdvhh
    as

    Download full text from publisher

    File URL: https://doi.org/10.1787/budget-15-5jlz6rhqdvhh
    Download Restriction: Full text available to READ online. PDF download available to OECD iLibrary subscribers.
    File URL: https://libkey.io/10.1787/budget-15-5jlz6rhqdvhh?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Olga V. Bogacheva & Oleg V. Smorodinov, 2019. "Creation of Enabling Environment for Spending Reviews in Russia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 21-33, February.
    2. Pessino, Carola & Izquierdo, Alejandro & Vuletin, Guillermo, 2018. "Better Spending for Better Lives: How Latin America and the Caribbean Can Do More with Less," IDB Publications (Books), Inter-American Development Bank, number 9152, March.
    3. Staszewski, Bartosz, 2021. "Analiza oddziaływania instytucji zarządzania budżetowego na innowacyjność sektora publicznego," Studia z Polityki Publicznej / Public Policy Studies, Warsaw School of Economics, vol. 8(3), pages 1-17, November.
    4. Andrey Klimenko & Alexander Kalgin, 2018. "Strategic Planning in the Russian Federal Government: Implementation, Costs, and Conditions of Effectiveness," HSE Working papers WP BRP 17/PSP/2018, National Research University Higher School of Economics.
    5. Olga V. Bogacheva & Oleg V. Smorodinov, 2019. "Major Aspects of Organization of Public R&D Funding in OECD Countries," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 37-50, April.

    More about this item

    Keywords

    performance budgeting; performance-based budgeting; pbb; budget reform; performance information; canada; ireland; the netherlands; the united kingdom; the united states;
    All these keywords.

    JEL classification:

    • H50 - Public Economics - - National Government Expenditures and Related Policies - - - General
    • H60 - Public Economics - - National Budget, Deficit, and Debt - - - General
    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems

    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:oec:govkaa:5jlz6rhqdvhh. 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.

    We have no bibliographic references for this item. You can help adding them by using 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: the person in charge (email available below). General contact details of provider: https://edirc.repec.org/data/oecddfr.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.