Search Results - subject:"PERFORMANCE BUDGETING"

Treasury System Design; A Value Chain Approach

Tandberg, E. - International Monetary Fund (IMF) - 2005

Treasury systems enable governments to prepare financial plans, implement annual budgets, handle cash resources, provide fiscal accounts, and ensure control and accountability. The design of these systems varies considerably across countries, reflecting differences in priorities, country...

Persistent link: https://www.econbiz.de/10005604952

Establishing a Performance Management Framework for Government

Diamond, Jack - International Monetary Fund (IMF) - 2005

Based on the experience of budget management reforms that have been introduced over the last two decades in a large number of member countries of the Organization for Economic Cooperation and Development (OECD) it is not uncommon to find emerging market economies moving toward performance-based...

Persistent link: https://www.econbiz.de/10005605022

Accounting, new public management and performance measurement: the Spanish versus the Anglo-Saxon experience

Brusca, Isabel; Montesinos, Vicente - In: International Journal of Critical Accounting 4 (2012) 5/6, pp. 646-661

The aim of this paper is to show which reforms have been carried out in Spanish administrations to improve their management in terms of accounting, performance measurement and output-based budgeting, comparing them with the new public management paradigm of Anglo-Saxon countries. We try to...

Persistent link: https://www.econbiz.de/10010816634

Institutional measures in the concept of the public budgets reform

Sedmihradská-Nitschová, Lucie - In: Politická ekonomie 2004 (2004) 2

Republic. First the performance budgeting and preconditions for its functioning are characterized. In the second part the multi …

Persistent link: https://www.econbiz.de/10004963575

Public Expenditure Management in Francophone Africa; A Cross-Country Analysis

Moussa, Yaya - International Monetary Fund (IMF) - 2004

There are strong similarities between the French and French-inspired African PEM systems in terms of the legal setting, rules, and procedures. However, there are differences in practice, particularly in accounting and reporting, audit, and external control. Among the African countries...

Persistent link: https://www.econbiz.de/10005826381

Czech Republic; Report on Observance of Standards and Codes-Fiscal Transparency Module-Update

International Monetary Fund (IMF); International … - 2003

The Czech government has made further progress in improving fiscal transparency that was already high by international standards. The measures implemented to broaden the coverage of general government data have been commended. Improved reporting on fiscal risks, including those arising from...

Persistent link: https://www.econbiz.de/10005825079

Performance Budgeting; Managing the Reform Process

Diamond, Jack - International Monetary Fund (IMF) - 2003

to adopt the OECD's performance budgeting reforms. While many OECD countries, pursuing the reforms associated with the …

Persistent link: https://www.econbiz.de/10005826142

Performance Budgeting; Is Accrual Accounting Required?

Diamond, Jack - International Monetary Fund (IMF) - 2002

to adopt the OECD's performance budgeting reforms. While many OECD countries, pursuing the reforms associated with the …

Persistent link: https://www.econbiz.de/10005769238

Public Financial Management; Principal Issues in Small Pacific Island Countries

Riechel, Klaus-Walter - International Monetary Fund (IMF) - 2002

The paper discusses reform in public financial management in small, resource-constrained economies such as the Pacific island countries (PICs). It describes the efforts undertaken by PICs in the past and assesses their results. A principal conclusion is that reform in public financial management...

Persistent link: https://www.econbiz.de/10005264281

BEYOND BUDGET RATIONALITIES: THE SOCIAL STRUCTURE OF PERFORMANCE BUDGETING AND ITS INDIRECT EFFECTS ON ORGANIZATIONAL PERFORMANCE WITHIN PUBLIC ORGANIZATIONS

Nye, Robert Kennedy - 2010

collect performance information, the veracity of performance information, and efficacy in terms of performance budgeting … characteristics associated with performance budgeting indirectly affect organizational performance. While organizational performance … research question and three hypotheses. Results confirm the existence of performance budgeting's indirect effects on …

Persistent link: https://www.econbiz.de/10009430895