Abstract
Performance budgeting is an important instrument for improving expenditure prioritization, effectiveness and efficiency. Its relevance is greater than ever today given the tough fiscal circumstances that face many countries. Reaping the benefits of performance budgeting requires that performance budgeting systems be properly designed and that they are accompanied by the right types of complementary reforms. What sort of performance budgeting works best at the government-wide level? What, on the other hand, does not work? These questions are the main focus of this chapter.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Preview
Unable to display preview. Download preview PDF.
Similar content being viewed by others
References
Arenas, A., and H. Berner. 2010. Presupuesto por Resultados y la Consolidación del Sistema de Evaluación y Control de Gestión del Gobierno Central. Santiago: Ministerio de Hacienda.
Axelrod, D. 1988. Budgeting for Modern Government. New York: St. Martin’s Press.
Chevauchez, B. 2007. “Public Management Reform in France,” in M. Robinson (ed.) Performance Budgeting: Linking Funding to Results. Basingstoke and New York: Palgrave Macmillan/IMF.
Diamond, J. 2007. “Challenges to Implementation,” in M. Robinson (ed.) Performance Budgeting: Linking Funding to Results. Basingstoke and New York: Palgrave Macmillan/IMF.
GAO (General Accounting Office). 1979. Streamlining Zero-Base Budgeting Will Benefit Decision-Making. Washington, DC: GAO.
GAO. 1997. Performance Budgeting: Past Initiatives Offer Insights for GPRA Implementation, GAO/AIMD-97–46. Washington, DC: GAO.
GAO. 2002. Results-Oriented Cultures: Insights for U.S. Agencies from Other Countries’ Performance Management Initiatives, GAO-02–862. Washington, DC: GAO.
Herbst, P. 2007. Financing Public Universities: The Case of Performance Funding. Dordrecht: Springer.
Hood, C. 2006. “Gaming in Targetworld: The Targets Approach to Managing British Public Services”. Public Administration Review, July/August.
Joyce, P. 2003. Linking Performance and Budgeting: Opportunities in the Federal Budget Process. Arlington, VA: IBM Center for the Business of Government.
Kelman, S., and J. Friedman. 2007. Performance Improvement and Performance Dysfunction: An Empirical Examination of Impacts of the Emergency Room Wait-Time Target in the English National Health Service, Working Paper, Kennedy School of Government, Harvard University.
Lannaud, B. 2007. “Performance in the New French System,” in M. Robinson (ed.) Performance Budgeting: Linking Funding to Results. Basingstoke and New York: Palgrave Macmillan/IMF.
Ministre du Budget (France). 2008. Guide pratique de la LOLF. Paris: République Française.
Novick, D. (ed.) 1967. Program Budgeting: Program Analysis and the Federal Budget. Cambridge, MA: Harvard University Press.
OECD. 2007. Performance Budgeting in OECD Countries. Paris: OECD.
Robinson, M. 2000. “Contract Budgeting”. Public Administration 78(1): 75–90.
Robinson, M. 2002. “Output-Purchase Funding and Budgeting Systems in the Public Sector”. Public Budgeting and Finance 22(4): 17–33.
Robinson, M. (ed.) 2007a. Performance Budgeting: Linking Funding to Results. Basingstoke and New York: Palgrave Macmillan/IMF.
Robinson, M. 2007b. “Performance Budgeting Models and Mechanisms,” in M. Robinson (ed.) Performance Budgeting: Linking Funding to Results. Basingstoke and New York: Palgrave Macmillan/IMF.
Robinson, M. 2007c. “Cost Information,” in M. Robinson (ed.) Performance Budgeting: Linking Funding to Results. Basingstoke and New York: Palgrave Macmillan/IMF.
Robinson, M. 2007d. “Results Information,” in M. Robinson (ed.) Performance Budgeting: Linking Funding to Results. Basingstoke and New York: Palgrave Macmillan/IMF.
Robinson, M. 2007e. “Purchaser-Provider System,” in M. Robinson (ed.) Performance Budgeting: Linking Funding to Results. Basingstoke and New York: Palgrave Macmillan/IMF.
Robinson, M. 2011. Performance Budgeting. Washington, DC: CLEAR / World Bank. http://www.theclearinitiative.org/PDFs/CLEAR_PB_Manual.pdf.
Robinson, M. 2012. “Keeping the Lid on Aggregate Expenditure during Budget Preparation,” OECD Journal on Budgeting 12(3): 20–38.
Robinson, M., and J. Brumby. 2005. “Does Performance Budgeting Work? An Analytic Review of the Empirical Literature,” International Monetary Fund Working Paper 05/210. Washington, DC: IMF.
Robinson, M., and D. Last. 2009. A Basic Model of Performance-Based Budgeting, FAD Technical Note. Washington, DC: IMF. http://blog-pfm.imf.org/files/fad-technical-manual-1.pdf.
Schick, A. 1978. “The Road from ZBB,” Public Administration Review, March/April: 177–80.
Schick, A. 2007. “Performance Budgeting and Accrual Budgeting: Decision Rules or Analytic Tools?,” OECD Journal on Budgeting 7(2): 109–38.
Schick, A. 2008. “Getting Performance Budgeting to Perform,” unpublished paper prepared for the World Bank.
Smith, P. 2007. “Performance Budgeting in England: Public Service Agreements,” in M. Robinson (ed.) Performance Budgeting: Linking Funding to Results. Basingstoke and New York: Palgrave Macmillan/IMF.
Social Market Foundation. 2005. To the Point: A Blueprint for Good Targets. London: SMF.
Editor information
Copyright information
© 2013 Marc Robinson
About this chapter
Cite this chapter
Robinson, M. (2013). Performance Budgeting. In: Allen, R., Hemming, R., Potter, B.H. (eds) The International Handbook of Public Financial Management. Palgrave Macmillan, London. https://doi.org/10.1057/9781137315304_12
Download citation
DOI: https://doi.org/10.1057/9781137315304_12
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-33598-5
Online ISBN: 978-1-137-31530-4
eBook Packages: Palgrave Economics & Finance CollectionEconomics and Finance (R0)