000			02182caa a22002898i 4500
001			budget-12-5k455r12vs37
003			FR-PaOEC
005			20210419171343.0
006			a o d i
007			cr || |||m|n||
008			171201s2013 ||| o i|0| 0 eng d
035			_a(FR-PaOEC)
040			_aFR-PaOEC
100	1		_ade Jong, Maarten.
245	1	0	_aIntroducing accountable budgeting _h[electronic resource]: _blessons from a decade of performance-based budgeting in the Netherlands / _cMaarten de Jong, Iris van Beek and Rense Posthumus
260			_aParis : _bOECD Publishing, _c2013.
300			_a34 p. ; _c21 x 28cm.
520	3		_aThis article assesses the experience of the Netherlands with performance budgeting since full programme and performance budgeting was introduced in 1999-2002. The lessons learned so far resulted in 2012 in a reform called "Accountable Budgeting" involving a major overhaul of the performance budgeting structure in order to enable more detailed parliamentary oversight as well as to enhance internal control by the Ministry of Finance and line ministries. The article examines international experience with PBB reform and its use in the context of the Netherlands national government, focusing on the lessons learned concerning the use of performance information in the budgetary process. The "Accountable Budgeting" reform is explained, and the concluding section assesses which PBB assumptions were challenged, abandoned or retained in these reforms and discusses possible future developments in budget presentation. JEL classification: H610 Keywords: Accountable budgeting, Verantwoord Begroten, performance-based budgeting, PBB, parliamentary oversight, budget reform, performance information, budgetary process, budget reform, budget presentation, Netherlands
650		4	_aFinance and Investment
650		4	_aGovernance
651		4	_aNetherlands
700	1		_avan Beek, Iris.
700	1		_aPosthumus, Rense.
773	0		_tOECD Journal on Budgeting _gVol. 12, no. 3, p. 1-34 _q12:3<1 _x16812336
856	4	0	_aoecd-ilibrary.org _uhttps://s443-doi-org.br.lsproxy.net/10.1787/budget-12-5k455r12vs37
942			_2ddc _cW-PAPER
999			_c365098 _d323660