TY  - GEN
AU  - Shaw,Trevor
TI  - Performance budgeting practices and procedures
PY  - 2016///
CY  - Paris
PB  - OECD Publishing
KW  - Finance and Investment
KW  - Governance
N2  - 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
UR  - https://s443-doi-org.br.lsproxy.net/10.1787/budget-15-5jlz6rhqdvhh
ER  -