Showing 1 - 6 of 6
Korea is in the initial stages of implementing performance-based budgeting. The system was introduced as part of a comprehensive fiscal reform package in the late 1990s. This article discusses the background, framework and implementation of performance budgeting and its impact in the budget process.
Persistent link: https://www.econbiz.de/10008726534
The Reality of Budgetary Reform in OECD Nations investigates the impacts and consequences of budgetary reform through a comparative assessment of advanced Organisation for Economic Co-operation and Development (OECD) democracies that have undertaken budget reforms over the past two to three decades.
Persistent link: https://www.econbiz.de/10011164893
Top-down budgeting emerged in the 1990s as a response to fiscal crisis. Previously, the traditional bottom-up approach to budget formulation had conferred centralised authority for resource allocation on the finance ministry. Then, in an attempt to control the growing fiscal deficits in the...
Persistent link: https://www.econbiz.de/10008726654
Presidential elections in Korea in the eighties and nineties provide an opportunity to examine the role of political patronage in a newly formed democracy. We examine whether the bureaucratic reshuffling which accompanies presidential changes depends on the political connections of bureaucrats...
Persistent link: https://www.econbiz.de/10004979276
Performance budgeting is considered one of the essential elements of public financial management reform and has been adopted in many countries. However, it continues to present a significant challenge within the budget process. This case study draws from change management theories to tell the...
Persistent link: https://www.econbiz.de/10010829381
A medium-term expenditure framework is considered an essential element of public financial management reform, and this framework has been adopted in many countries. However, in terms of implementation in those countries, the medium-term expenditure framework continues to present a significant...
Persistent link: https://www.econbiz.de/10010606917