Performance-based budgeting in the public sector /
[Book]
Michiel S. de Vries, Juraj Nemec, David Špaček, editors.
Cham, Switzerland :
Palgrave Macmillan,
[2019]
1 online resource (xx, 274 pages)
IIAS series Governance and public management
Intro; Preface; Acknowledgements; Contents; Notes on Contributors; List of Figures; List of Tables; Part I Introduction; Chapter 1 Dilemmas in Performance-Based Budgeting; 1.1 Introduction; 1.2 Performance-Based Budgeting; 1.3 Alternative Ways to Link Performance to Budgeting; 1.4 The Role of Performance-Based Budgeting in Post-NPM Era?; 1.5 Issues Surrounding Performance-Based Budgeting; 1.5.1 Budgeting Has Always Partly Been Performance-Based Budgeting; 1.5.2 Issues Surrounding Performance Measurement; 1.6 The Structure of This Book; References
3.2 Gaming Arising from Poor Performance Monitoring Design3.3 A More Comprehensive Framework; 3.3.1 Performance Dimension One: Resilience; 3.3.2 Performance Dimension Two: Liquidity; 3.3.3 Performance Dimension Three: Debt; 3.3.4 Performance Dimension Four: Infrastructure Renewals; 3.3.5 Performance Dimension Five: Local Government Efficiency Proxies; 3.3.6 Performance Dimension Six: Budget Accuracy; 3.3.7 Performance Dimension Seven: Resident and Business Satisfaction with Local Government and Delivery on Community Plans; 3.3.8 Performance Dimension Eight: Governance
3.3.9 Performance Dimension Nine: Demographic Risk3.3.10 Performance Dimension Ten: Consistency of Accounting Accruals Estimates; 3.3.11 Performance Dimension Eleven: Equity; 3.4 Final Message; References; Chapter 4 Performance Budgeting in the Netherlands; 4.1 Introduction; 4.2 Performance Budgeting in Central Government; 4.3 Performance Budgeting in Municipalities; 4.4 Discussion; 4.4.1 What Gets Lost in Translation?; 4.4.2 Performance Budgeting: Translation and Control from a Distance; 4.4.3 Questioning the Representational Qualities of Numbers; 4.4.4 Numbers as Mediators
Part II Performance-Based Budgeting in Developed WorldChapter 2 Budgeting in the United States: From Theory to Practice Using Higher Education; 2.1 Introduction; 2.2 Developments of PPB in the United States; 2.3 Performance Measurement as the Core PPB Element; 2.4 Case Study: PB in Higher Education; 2.5 Data and Methodology; 2.5.1 Data; 2.5.1.1 Dependent and Independent Variables; 2.5.1.2 Control Variables; Governance; State Characteristics; 2.6 Findings and Results; References; Chapter 3 Performance Monitoring in New South Wales Australia; 3.1 Introduction
0
8
8
8
This book provides a comparative analysis of performance budgeting and financing implementation, and examines failures and successes across both developed and developing countries. Beginning with a review of theoretical research on performance budgeting and financing, the book synthesises the numerous studies on the subject. The book describes the situation in the US, Australia, New Zealand, Germany, Austria and Switzerland, Netherlands and Italy, as well as in seven developing countries - Bulgaria, Czech Republic, Slovakia, Slovenia, Ukraine, Russia and South Africa, at the national, and at the local level. Each chapter provides historical and descriptive details of successful or failed experiments in performance budgeting and performance financing.