Does Performance Budgeting Work? [electronic resource] : An Analytical Review of the Empirical Literature, Robinson, Marc.

Robinson, Marc.
Washington, D.C. : International Monetary Fund, 2005.
IMF eLibrary
IMF Working Papers; Working Paper No. 05/210.
IMF Working Papers; Working Paper No. 05/210
Government document
1 online resource (76 p.)
Local subjects:
Accounting standards.
Actual expenditure.
Aggregate expenditure.
Aggregate public expenditure.
Budget allocation.
Budget allocations.
Budget bids.
Budget constraint.
Budget cycle.
Budget decision.
Budget decisions.
Budget development.
Budget document.
Budget documentation.
Budget execution.
Budget format.
Budget formulation.
Budget legislation.
Budget office.
Budget officials.
Budget outcomes.
Budget practices.
Budget process.
Budget proposals.
Budget reallocations.
Budget reform.
Budget requests.
Budgetary allocation.
Budgetary allocations.
Budgetary behavior.
Budgetary decision.
Budgetary decision making.
Budgetary decision-making.
Budgetary decisions.
Budgetary expenditure.
Budgetary incentives.
Budgetary institutions.
Budgetary management.
Budgetary power.
Budgetary process.
Budgetary programs.
Budgetary reforms.
Budgeting process.
Central budget.
Central budget office.
Central budget offices.
Cost of treatment.
Cost reductions.
Cost sharing.
Cost shifting.
Costs of hospitals.
Costs of treatment.
Department of finance.
Executive budget.
Financial incentive.
Financial incentives.
Financial management.
Financial management reform.
Financial penalties.
Fiscal performance.
Government accounting.
Government budgeting.
Government expenditure.
Government performance.
Government priorities.
Health affairs.
Health care.
Health care financing.
Health care financing review.
Health care spending.
Health economics.
Health expenditure.
Health sector.
Health service.
Health system.
Hospital care.
Hospital financing.
Hospital funding.
Hospital funding systems.
Hospital sector.
Incentive structures.
Information asymmetries.
Medical services.
Medical staff.
National health.
National health service.
Output-purchase budgeting.
Patient treatment.
Performance budget.
Performance budgeting.
Performance budgeting effort.
Performance budgeting efforts.
Performance budgeting reform.
Performance budgeting systems.
Private hospital sector.
Private hospitals.
Private insurance.
Private insurers.
Provision of services.
Public expenditure.
Public expenditure management.
Public finance.
Public health.
Public hospital.
Public hospitals.
Public provision.
Public spending.
Resource allocation.
Resource allocation decisions.
Resource allocation processes.
Sector budget.
New Zealand.
United States.
This paper attempts to ascertain what light the empirical literature sheds on the efficacy of performance budgeting. Performance budgeting refers to procedures or mechanisms intended to strengthen links between the funds provided to public sector entities and their outcomes and/or outputs through the use of formal performance information in resource allocation decision making. The paper seeks to identify and examine the literature on ""governmentwide"" performance budgeting systems-that is, systems used by central budget decision makers (ministry of finance and political executive) to link the funding they provide to those agencies'' performance. Performance budgeting principles are, however, applied not only on a government wide basis, but also in funding systems applied to specific categories of government services. This paper does not attempt to review the empirical literature on all such ""sectoral"" performance budgeting systems. Rather, it undertakes a case study of the literature on one specific sectoral system-output-based hospital funding systems.
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Brumby, Jim.
Robinson, Marc.
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