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Performance Budgeting in the Netherlands: Beyond Arithmetic

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  • Frans K. M. van Nispen
  • Johan J. A. Posseth

Abstract

Performance-based budgeting seems to be a promising tool for improving the management and accountability of public finances. However, its application causes many difficulties. This article briefly reviews international experience with performance-based budgeting and explores its application in the Netherlands since the late 1990s, including a case study of the Safety Programme. The focus is on transparency and the quality of the performance information. Compared to the former input budget, performance-based budgeting constitutes a major step forward. Given the many difficulties in implementing performance budgeting, it is recommendable, though, to critically revise its scope and shape.

Suggested Citation

  • Frans K. M. van Nispen & Johan J. A. Posseth, 2007. "Performance Budgeting in the Netherlands: Beyond Arithmetic," OECD Journal on Budgeting, OECD Publishing, vol. 6(4), pages 37-62.
    • Handle: RePEc:oec:govkaa:5l4tq4s5tdvb
    DOI: 10.1787/budget-v6-art20-en
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    Cited by:

    1. Aristovnik, Aleksander & Seljak, Janko, 2009. "Performance budgeting: selected international experiences and some lessons for Slovenia," MPRA Paper 15499, University Library of Munich, Germany.

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