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Performance budgeting: selected international experiences and some lessons for Slovenia

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  • Aristovnik, Aleksander
  • Seljak, Janko

Abstract

The paper’s main purpose is to briefly discuss the concept of performance budgeting and challenges encountered by different (OECD) countries when seeking to implement performance budgeting, which might offer some helpful guidelines for Slovenia. The paper also presents the methodological framework applied in defining goals in a society as well as the role and the interdependence of social indicators and performance indicators for specific units/programs in public administration. Theoretical bases of such procedures will be presented along with an empirical concept which is believed to be appropriate for Slovenia. The formulation of the concept stems from the definitions given in the Budget Manual for 2008-2009 where individual budget users are responsible for monitoring their performance and efficiency. On this basis, we developed a theoretical concept of connections between different levels of long-term goals, implementational goals as well as efficiency and effectiveness indicators at the level of sub-programs of selected budget users. A theoretical and methodological framework constructed in this way will hopefully serve as the basis for realizing the concept of Slovenian direct performance budgeting in the near future.

Suggested Citation

  • Aristovnik, Aleksander & Seljak, Janko, 2009. "Performance budgeting: selected international experiences and some lessons for Slovenia," MPRA Paper 15499, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:15499
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    File URL: https://mpra.ub.uni-muenchen.de/15499/1/MPRA_paper_15499.pdf
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    References listed on IDEAS

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    1. 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.
    2. Jón R. Blöndal & Dirk-Jan Kraan & Michael Ruffner, 2003. "Budgeting in the United States," OECD Journal on Budgeting, OECD Publishing, vol. 3(2), pages 7-53.
    3. Jón R. Blöndal & Teresa Curristine, 2006. "Budgeting in Chile," OECD Journal on Budgeting, OECD Publishing, vol. 4(2), pages 7-45.
    4. Andrea Saltelli, 2007. "Composite Indicators between Analysis and Advocacy," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 81(1), pages 65-77, March.
    5. Allen Schick, 2003. "The Performing State: Reflection on an Idea Whose Time Has Come but Whose Implementation Has Not," OECD Journal on Budgeting, OECD Publishing, vol. 3(2), pages 71-103.
    6. Teresa Curristine, 2003. "Performance Information in the Budget Process: Results of the OECD 2005 Questionnaire," OECD Journal on Budgeting, OECD Publishing, vol. 5(2), pages 87-131.
    7. Abbott Ferriss, 2002. "TELESIS: The Uses of Indicators to Set Goals and Develop Programs to Change Conditions," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 58(1), pages 229-265, June.
    8. Bram Scheers & Miekatrien Sterck & Geert Bouckaert, 2006. "Lessons from Australian and British Reforms in Results oriented Financial Management," OECD Journal on Budgeting, OECD Publishing, vol. 5(2), pages 133-162.
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    Cited by:

    1. Žiga KOTNIK & Maja KLUN & Damjan ŠKULJ, 2017. "Performance Budgeting Model In The Environmental Perspective: Tackling Waste Pollution," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, vol. 2017(29), pages 141-150, December.
    2. Ochrana František & Plaček Michal & Půček Milan Jan, 2016. "Shortfall of Strategic Governance and Strategic Management in the Czech Republic," Central European Journal of Public Policy, Sciendo, vol. 10(2), pages 30-47, December.
    3. Fatih Deyneli, 2019. "Does Performance Budgeting System Affect Fiscal Performance in OECD Countries?," International Journal of Economic Sciences, International Institute of Social and Economic Sciences, vol. 8(2), pages 22-34, December.
    4. Gayithri, K., 2015. "Performance based budgeting: Subnational initiatives in India and China," Working Papers 334, Institute for Social and Economic Change, Bangalore.

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    Keywords

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    JEL classification:

    • H50 - Public Economics - - National Government Expenditures and Related Policies - - - General
    • H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government
    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems

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