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Year of publication
Subject
All
Performance budgeting 83 Performance Budgeting 74 performance budgeting 69 Public budgeting 54 Haushaltsplanung 53 Public budget 38 Öffentlicher Haushalt 38 budget process 26 budget execution 25 financial management 22 government finance 22 internal control 22 budget management 21 budget preparation 21 internal audit 21 budget law 20 external audit 20 fiscal policy 20 medium-term budget 20 annual budget 19 budget documents 19 fiscal affairs 19 fiscal affairs department 19 public financial management 19 accrual accounting 18 budget documentation 18 budget framework 18 budget year 18 contingent liabilities 18 government expenditure 18 government finance statistics 18 public finance 18 budget systems 17 decentralization 17 public expenditure 17 accounting standards 16 budget classification 16 budget system 16 budgetary process 16 fiscal discipline 16
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Online availability
All
Free 72 Undetermined 31 CC license 2
Type of publication
All
Article 82 Book / Working Paper 76
Subcategories
All
Article in journal 73 Working paper 48 Book section 9 Case study 1 Government document 1 Textbook 1
Language
All
English 106 Undetermined 38 German 7 Polish 4 French 1 Slovak 1 Ukrainian 1
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Author
All
Blaeschke, Frédéric 6 Diamond, Jack 6 Bischoff, Ivo 5 Moynihan, Donald P. 5 Beazley, Ivor 4 BenDavid-Hadar, Iris 4 Martínez Guzmán, Juan Pablo 4 Park, Nowook 4 Robinson, Marc 4 Ziderman, Adrian 4 Choi, Jae Young 3 Hawkesworth, Ian 3 Jena, Pratap Ranjan 3 Abalmasova, Ekaterina 2 Agasisti, Tommaso 2 Ahmad, Ehtisham 2 Allen, Richard 2 Aristovnik, Aleksander 2 Asatryan, Zareh 2 Bachtrögler, Julia 2 Birkholz, Carlo 2 Bourdeaux, Carolyn 2 Corti, Franceso 2 Downes, Ronnie 2 Eck, Alexander 2 Egorov, Aleksei 2 Fratesi, Ugo 2 Frisco, Velda 2 Fuest, Clemens 2 Gralka, Sabine 2 Grittner, Amanda Melina 2 Gusarova, Maya 2 Heinemann, Friedrich 2 Heller, Julia 2 Helmuth, Utz 2 Jang, Joung-Jin 2 Klepsvik, Knut 2 Kokorović Jukan, Meldina 2 Lang, Valentin 2 Lorenz, Christiane 2
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Institution
All
International Monetary Fund (IMF) 30 International Monetary Fund 15 OECD 3 Volkswirtschaft Abteilung, Fachbereich Wirtschaftswissenschaften 2 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 2 Haufe-Lexware GmbH & Co. KG 1 Instytut Ekonomiky ta Prohnozuvannja 1 Mathematica Policy Research 1
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Published in...
All
OECD journal on budgeting 17 IMF Staff Country Reports 14 IMF Working Papers 14 Public performance & management review 7 Public budgeting & finance 4 Public management review 3 Directions in Development - Public Sector Governance 2 Discussion paper / Deutsches Institut für Entwicklungspolitik 2 Ekonomický časopis : časopis pre ekonomickú teóriu, hospodársku politiku, spoločensko-ekonomické prognózovanie 2 International public management journal 2 Journal of public budgeting, accounting & financial management 2 MAGKS Joint Discussion Paper Series in Economics 2 MAGKS Papers on Economics 2 MPRA Paper 2 Strategic management in public organizations : European practices and perspectives 2 Working papers / National Institute of Public Finance and Policy 2 ifo Dresden berichtet 2 Современная экономика: проблемы, тенденции, перспективы Sovremennaa ekonomika: problemy, tendencii, perspektivy 2 "Finanse Publiczne" Biblioteka 1 Advances in management accounting : a research annual 1 Applied economics letters 1 Cogent business & management 1 Comparative economic research : Central and Eastern Europe 1 Das öffentliche Haushaltswesen in Österreich : Zeitschrift der Gesellschaft für das Öffentliche Haushaltswesen 1 Directions in Development--Public Sector Governance 1 Directions in Development;Directions in Development - Public Sector Governance 1 Directions in development / Public sector governance 1 Discussion paper 1 Discussion paper series 1 Economic Review: Journal of Economics and Business 1 Economic review : journal of economics & business 1 Economics of Governance 1 Education economics 1 European economy 1 European research studies journal : ERSJ 1 Financial accountability & management : in governments, public services and charities 1 Financial theory and practice 1 Gabler Research 1 Higher School of Economics Research Paper 1 IMF Occasional Papers 1
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Source
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ECONIS (ZBW) 103 RePEc 46 EconStor 6 Other ZBW resources 2 BASE 1
Showing 1 - 50 of 143
 
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Cost accounting as a set of instruments for performance budgeting in local government units
Szolno, Olga - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014536135
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Performance-Informed Budgeting in Flanders, Belgium
2024
Since 2014, the Flemish government has undertaken a series of reforms of its budgetary system, including the 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...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014568451
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Measuring achievements : can cohesion policy programmes effectively monitor their performance?
Molica, Francesco; Santos, Anabela M.; Conte, Andrea - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015588364
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Facilitators and leadership styles : theoretical drivers for performance budgeting adoption in Iraq's higher education sector
Khudhair, Ali Hussein; Zaidi Mat Daud; Hasri Mustafa; … - 2025
This study investigates the adoption of performance-based budgeting (PBB) in Iraq's Ministry of Higher Education and Scientific Research (MOHE), addressing challenges in aligning budgeting practices with performance outcomes. Motivated by gaps in the literature on public sector budget reforms,...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015607054
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Enhancing objectivity and decision relevance: A better framework for evaluating cohesion policies
Heinemann, Friedrich; Asatryan, Zareh; Bachtrögler, Julia - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014567553
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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, ebvufind01.dmz1.zbw.eu/10014566802
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OECD good practices for performance budgeting
2019
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012039482
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OECD Good Practices for Performance Budgeting
2019
Book / Working Paper
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The causal impact of performance-based funding on university performance : quasi-experimental evidence from a policy in Russian higher education
Agasisti, Tommaso; Abalmasova, Ekaterina; Shibanova, … - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013398105
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The Causal Impact Of Performance-Based Funding On University Performance : Quasi-Experimental Evidence From A Policy In Russian Higher Education
Agasisti, Tommaso - 2019
Book / Working Paper
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Performance budgeting in the South-East Europe countries: A comparative study on present state and future perspectives
Kokorović Jukan, Meldina; Nadžaković, Elman - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015166294
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Gender budgeting practices : concepts & evidence
Bova, Elva; Reis, Joana Jerosch Herold da Costa - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013392335
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Performance budgeting in the South-East Europe countries : a comparative study on present state and future perspectives
Kokorović Jukan, Meldina; Nadžaković, Elman - 2022
Adoption of any budget is perhaps the most important and time-consuming activity of any government. As a modern tool for linking strategic planning and budgeting, performance budgeting is conditio sine qua non for implementation of modern multi-annual budgeting system. Performance budgeting was...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014466526
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The perception of employees on performance-based budgeting reforms in developing countries : the perspective from Ghana
Ohemeng, Frank; Asiedu, Emelia A.; Obuobisa-Darko, Theresa - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013465793
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Haushaltsmanagement in Kommunen : erfolgreich steuern und budgetieren
Fischer, Edmund; Lehmann, Patrick - 2022 - 1. Auflage
Dieses Buch bietet Orientierung auf dem immer komplexer werdenden Feld des Neuen Haushalts- und Rechnungswesens und des Neuen Finanzmanagements von Kommunen. Es zeigt, wie der sog. Produkthaushalt aufgebaut und mit Budgetierung, Leistungsverrechnung und Wettbewerb gesteuert wird. Dabei wird der...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012692841
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Performance budgeting : a means to improve EU spending : in-depth analysis
Sapała, Magdalena - 2018 - Original manuscript, in English, completed in February 2018
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011856648
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Making Performance Budgeting Reform Work : A Case Study of Korea
Park, Nowook - 2017
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, ebvufind01.dmz1.zbw.eu/10012974632
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Making Performance Budgeting Reform Work : A Case Study of Korea
Park, Nowook - 2013
Book / Working Paper
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Gender-responsive budgeting implementation challenges: evidence from South Korea
Martínez Guzmán, Juan Pablo - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015352128
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Gender-responsive budgeting implementation challenges : evidence from South Korea
Martínez Guzmán, Juan Pablo - 2024
Article
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Sub-national budget credibility : institutional perspective and reform agenda in India
Jena, Pratap Ranjan; Singh, Abhishek - 2021
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012888549
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Toward Next-Generation Performance Budgeting : Lessons from the Experiences of Seven Reforming Countries
Beazley, Ivor; Moynihan, Donald P. - 2016
Toward Next-Generation Performance Budgeting: Lessons from the Experiences of Seven Reforming Countries analyzes the difficulties that national governments have had in linking measurement of performance and results to the annual budget process. The book is based on intensive reviews of four...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012565345
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Analysing performance-based financing through the lenses of the principal-agent theory
Renmans, Dimitri; Paul, Elisabeth; Dujardin, Bruno - 2016
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011729249
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The use of performance information under performance budgeting systems : a comparative analysis of chilean line ministries
Martínez Guzmán, Juan Pablo - 2020
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012270742
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Social waste or outcomes achievement? : exploring the impact of performance budgeting on municipal fiscal health
Pasha, Obed; Guzman, Tatyana - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014324833
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Applying good budgeting practices to health
Vammalle, Camila; Penn, Caroline; James, Chris - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015552682
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OECD performance budgeting framework
Álfrún Tryggvadottir; Bambalaite, Indrė - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015552720
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Budget credibility in India : assessment through PEFA framework
Jena, Pratap Ranjan; Sikdar, Satadru - 2019
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013449414
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Does performance budgeting system affect fiscal performance in OECD countries?
Deyneli, Fatih - 2019
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012269209
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City on the line : how Baltimore transformed its budget to beat the Great Recession and deliver outcomes
Kleine, Andrew - 2019
Introduction: thinking outside the black box -- Outcome budgeting 101 -- Outcomes vs. the org chart -- Budget proposals that sing -- Making the magic happen -- Shifting the debate -- Widening the circle -- The new status quo? -- Outcomestat -- Pressing ahead -- The bottom line -- Are you ready?...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011986385
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Results-based financing : evidence from performance-based financing in the health sector
Grittner, Amanda Melina - 2013
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015207344
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Results-based financing : evidence from performance-based financing in the health sector
Grittner, Amanda Melina - 2013
Book / Working Paper
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Making performance budgeting reform work : a case study of Korea
Park, Nowook; Choi, Jae Young - 2013
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10009708083
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Is performance information used under performance budgeting? : a systematic review
Martínez Guzmán, Juan Pablo - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013257327
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Integrating non-financial performance indicators in budget documents : the continuing search of Dutch municipalities
Budding, Tjerk; Faber, Bram; Schoute, Martijn - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012798066
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Budgeting in Romania 2022
Mathot, Axel - 2022
This journal article discusses budgeting in Romania in relation to the OECD Recommendation on Budgetary Governance. Over the past 20 years, Romania has undergone significant changes to its budgeting system and introduced measures to help improve budget and fiscal transparency and fiscal...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015641620
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Federal performance budgeting and the US system of separation of powers : an examination of the program assessment rating tool
Stalebrink, Odd J.; Frisco, Velda - 2015
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011511051
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Window-dressing and lobbying in performance-budgeting : a model for the public sector
Bischoff, Ivo; Blaeschke, Frédéric - 2012 - This version: March 1, 2012
Performance budgeting schemes in the public sector have to operate with imperfect performance measures. We argue that these imperfections lead to wasteful fund-seeking (window dressing and lobbying) by the administrative units that produce public services. We develop a game-theoretical model to...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10009534107
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Window-dressing and lobbying in performance-budgeting: A model for the public sector
Bischoff, Ivo; Blaeschke, Frédéric - 2012
Book / Working Paper
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Window-Dressing and Lobbying in Performance-Budgeting: a Model for the Public Sector
Bischoff, Ivo; Blaeschke, Frédéric - 2012
Book / Working Paper
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The metamorphoses of performance budgeting
Schick, Allen - 2014
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010421468
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Vom Programmbudget zum Performance Budgeting : Verlauf und Ergebnisse von 50 Jahren Budgetreformen
Reichard, Christoph - 2017
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014577102
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The impact of performance budgeting on public management
Helmuth, Utz - 2011
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10008988809
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Budgeting in Thailand
Blazey, Andrew; Keller, Anne; Nicol, Scherie; Degan, Donna - 2021
This review provides an overview of the budgetary landscape in Thailand and identifies the legal and constitutional aspects that impact on the planning, preparation and reporting of the budget. It then discusses strategic planning elements of the budget, specifically fiscal objectives,...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012418991
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OECD scan of equality budgeting in Ireland : equality mainstreaming and inclusive policy making in action
Nicol, Scherie; Guven Uslu, Pinar - 2021
This article takes stock of actions that the government of Ireland has taken to mainstream equality considerations into the budget process. It provides options and recommendations on future directions for equality budgeting in Ireland, in light of national developments and international...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012522813
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Budgeting in Bulgaria
Park, Jungmin - 2021
This review discusses the significant progress made since the last OECD budget review of Bulgaria in 2009. It begins with a discussion of the institutional and legislative framework for budgeting before addressing fiscal policy and medium-term planning. It then turns to the state budget...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015641616
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A new model for equitable and efficient resource allocation to schools : the Israeli case
BenDavid-Hadar, Iris; Ziderman, Adrian - 2011
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10009309707
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A new model for equitable and efficient resource allocation to schools: the Israeli case
BenDavid-Hadar, Iris; Ziderman, Adrian - 2010
Book / Working Paper
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A new model for equitable and efficient resource allocation to schools : the Israeli case
BenDavid-Hadar, Iris; Ziderman, Adrian - 2010
Book / Working Paper
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A New Model for Equitable and Efficient Resource Allocation to Schools : The Israeli Case
BenDavid-Hadar, Iris - 2010
This paper sets out a new budget allocation formula for schools, designed to achieve a more equitable distribution of educational achievement. In addition to needs-based elements, the suggested composite allocation formula includes an improvement component, whereby schools receive budgetary...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013146476
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Toward Next-Generation Performance Budgeting : Lessons from the Experiences of Seven Reforming Countries
Moynihan, Donald P. - 2016 - Online-Ausg.
Toward Next-Generation Performance Budgeting: Lessons from the Experiences of Seven Reforming Countries analyzes the difficulties that national governments have had in linking measurement of performance and results to the annual budget process. The book is based on intensive reviews of four...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012245320
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Show 2 more versions 2
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Toward Next-Generation Performance Budgeting : Lessons from the Experiences of Seven Reforming Countries
Moynihan, Donald P. - 2016
Book / Working Paper
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Toward next-generation performance budgeting : lessons from the experiences of seven reforming countries
Moynihan, Donald P.; Beazley, Ivor - 2016
Book / Working Paper
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Neue Herausforderungen im Hochschulbereich Ostdeutschland?! Eine Bestandsaufnahme der demographischen und rechtlichen Rahmenbedingungen
Eck, Alexander; Gralka, Sabine; Heller, Julia - 2015
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011265246
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Neue Herausforderungen im Hochschulbereich Ostdeutschland?! Eine Bestandsaufnahme der demographischen und rechtlichen Rahmenbedingungen
Eck, Alexander; Gralka, Sabine; Heller, Julia - 2015
Article
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Budget public et performance : introduction à la budgétisation axée sur les résultats
Cliche, Pierre - 2015
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011340382
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Governance of vertical and horizontal fiscal relations : three essays on intermunicipal cooperation and public sector incentives
Blaeschke, Frédéric - 2015 - 1. Aufl.
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011311782
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The moderating effets of power distance on the budgetary participation-performance relationship
Stammerhohan, Wiliam W.; Leach, Maria A.; Stammerjahan, … - 2015
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011337707
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Budgetary reform in Austria : towards tighter coupling within the financial and management system
Meszarits, Veronika; Seiwald, Johann - 2008
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003810340
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Introducing performance management in the system of public administration in Russia: approaches and lessons learnt from the last decade of implementation
Gusarova, Maya; Ovchinnikova, Maria - 2014
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011161721
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Does citizen participation matter to performance-based budgeting?
Park, Ji Hyung - 2019
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012206062
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Driving strategic change through management tools : the case of program-based budgeting in French higher education
Turc, Emil; Fouchet, Robert - 2014
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010387871
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