Performance budgeting practices and procedures [electronic resource] / Trevor Shaw

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Shaw, Trevor

Material type: Article

ArticlePublication details: Paris : OECD Publishing, 2016.Description: 72 p. ; 21 x 28cmSubject(s):

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In: OECD Journal on Budgeting Vol. 15, no. 3, p. 65-136Abstract: This article examines performance budgeting practices and reforms in five OECD member countries: Canada, Ireland, the Netherlands, the United Kingdom and the United States. In each case, three dimensions of performance budgeting are analysed: performance information and monitoring, evaluation, and spending review. Reflecting upon the common experiences in each country, generalised analytical considerations are presented for practitioners planning and implementing current and future performance budgeting reforms. JEL classification: H50, H60, H61 Keywords: performance budgeting, performance-based budgeting, PBB, budget reform, performance information, Canada, Ireland, the Netherlands, the United Kingdom, the United States

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Item type	Home library	Collection	Call number	Status	Date due	Barcode	Item holds
Working Paper	Biblioteca Digital	Colección OECD	OECD budget-15-5jlz6rhqdvhh (Browse shelf(Opens below))	Not For Loan

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This article examines performance budgeting practices and reforms in five OECD member countries: Canada, Ireland, the Netherlands, the United Kingdom and the United States. In each case, three dimensions of performance budgeting are analysed: performance information and monitoring, evaluation, and spending review. Reflecting upon the common experiences in each country, generalised analytical considerations are presented for practitioners planning and implementing current and future performance budgeting reforms. JEL classification: H50, H60, H61 Keywords: performance budgeting, performance-based budgeting, PBB, budget reform, performance information, Canada, Ireland, the Netherlands, the United Kingdom, the United States

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