Toward Next-Generation Performance Budgeting: Lessons from the Experiences of Seven Reforming Countries analyzes the difficulties that national governments have
Many emerging market economies are trying to improve their budget processes and move to performance-based budgeting. This paper first reviews the evolution of t
Using theoretical frameworks to explore the political, organizational, and cultural dynamics of performance budgeting, this book examines the adoption of perfor
This report presents the OECD's advice on good practice principles and examples in the area of performance budgeting including an explanation of the evidence su
Public sector management and accounting scholarship has witnessed enormous change over the last four decades. Several reform paradigms have become well-known an
