Search Results - subject:"PERFORMANCE BUDGETING"

Cost accounting as a set of instruments for performance budgeting in local government units

Szolno, Olga - In: European research studies 27 (2024) 1, pp. 302-331

Persistent link: https://www.econbiz.de/10014536135

Enhancing objectivity and decision relevance: A better framework for evaluating cohesion policies

Heinemann, Friedrich; Asatryan, Zareh; Bachtrögler, Julia - 2024

By international comparison as well as compared to other EU policies, the EU's Cohesion Policy (CP) evaluation system is far developed and institutionalized. This paper analyses the remaining gaps and shortcomings in the CP evaluation system against principles established by the OECD and others...

Persistent link: https://www.econbiz.de/10014567553

Enhancing objectivity and decision relevance : a better framework for evaluating cohesion policies

Heinemann, Friedrich; Asatryan, Zareh; Bachtrögler, Julia - 2024

By international comparison as well as compared to other EU policies, the EU‘s Cohesion Policy (CP) evaluation system is far developed and institutionalized. This paper analyses the remaining gaps and shortcomings in the CP evaluation system against principles established by the OECD and...

Persistent link: https://www.econbiz.de/10014566802

Performance-Informed Budgeting in Flanders, Belgium

OECD - 2024

implementation of performance-informed budgeting, which includes both the implementation of spending reviews and performance … budgeting. The aim of the reforms is to better integrate policy development and resource allocation and improve the …

Persistent link: https://www.econbiz.de/10014568451

The Causal Impact Of Performance-Based Funding On University Performance : Quasi-Experimental Evidence From A Policy In Russian Higher Education

Agasisti, Tommaso - 2019

In most countries which experience structural transformation of their higher education system, a crucial goal of policy makers is to tie the amount of university public funding to their performance. This research analyzes the Russian performance-based funding (PBF) reform to provide a...

Persistent link: https://www.econbiz.de/10012858136

Performance budgeting in the South-East Europe countries: A comparative study on present state and future perspectives

Kokorović Jukan, Meldina; Nadžaković, Elman - In: Economic Review: Journal of Economics and Business 20 (2022) 2, pp. 23-40

for linking strategic planning and budgeting, performance budgeting is conditio sine qua non for implementation of modern … multi-annual budgeting system. Performance budgeting was first introduced in the United States and today different models … are used in practice. The aim of this research is to investigate the state of implementation of performance budgeting …

Persistent link: https://www.econbiz.de/10015166294