Performance Budgeting in OECD Countries [electronic resource] /
Organisation for Economic Co-operation and Development.
Organisation for Economic Co-operation and Development.
Curristine, Teresa,1970-
Paris : OECD Publishing,
2007.
This book reviews the experiences of eight OECD countries (Australia, Canada, Denmark, Korea, Netherlands, Sweden, United Kingdom, United States) which have developed and used performance information in the budget process over the past ten years. It examines whether performance information is actually used in budgetary decision making. If so, how? What are the links between resources and results? What impact has there been on improving efficiency, effectiveness and performance? What lessons have been learned from country experiences in applying this approach over a number of years? This book offers guidelines and recommendations on adapting budget systems to promote the use of performance information.
"The book was edited by Teresa Curristine"--Foreword.
Also available in French under the title: La budgétisation axée sur la performance dans les pays de l'OCDE.
Includes bibliographical references.
United States -- Netherlands -- Sweden -- United Kingdom -- Performance Information in the Budget Process: An Overview of OECD Country Experiences -- Executive Summary -- Australia -- Canada -- Korea -- Denmark.
This book reviews the experiences of eight OECD countries (Australia, Canada, Denmark, Korea, Netherlands, Sweden, United Kingdom, United States) which have developed and used performance information in the budget process over the past ten years. It examines whether performance information is actually used in budgetary decision making. If so, how? What are the links between resources and results? What impact has there been on improving efficiency, effectiveness and performance? What lessons have been learned from country experiences in applying this approach over a number of years? This book offers guidelines and recommendations on adapting budget systems to promote the use of performance information.
Program budgeting
Budget