Trends in performance budgeting in seven OECD countries (Record no. 24362)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01846naa a2200205uu 4500 |
| 001 - CONTROL NUMBER | |
| control field | 7080715544210 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190211163049.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 070807s2007 xx ||||gr |0|| 0 eng d |
| 999 ## - SYSTEM CONTROL NUMBERS (KOHA) | |
| Koha Dewey Subclass [OBSOLETE] | PHL2MARC21 1.1 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | STERCK, Miekatrien |
| 9 (RLIN) | 32514 |
| 245 10 - TITLE STATEMENT | |
| Title | Trends in performance budgeting in seven OECD countries |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Armonk, NY : |
| Name of publisher, distributor, etc. | M.E. Sharpe, |
| Date of publication, distribution, etc. | September 2006 |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | An international trend exists to use more information on results in public budgeting, but the focus of these initiatives varies from country to country, as demonstrated in this study of performance budgeting reforms in Australia, Canada, Sweden, the Netherlands, New Zealand, the United Kingdom, and the United States. On one hand, an evolution is taking place toward output and outcome budgeting, but on the other hand, a trend is moving toward accrual budgeting. The implementation of results-oriented budgeting evokes four major challenges: (a) to align the fiscal framework with the results-oriented budget reform, (b) to create legislative interest for performance, (c) to provide high-quality results information, and (d) to establish the leadership and authority of the central budget office. Are the results of performance budgeting worth the challenge? Very little evidence seems to exist that performance information is used in the political budgetary decision-making process or in the legislative oversight function. The major impact of results-oriented budget reform appears to be situated in the internal management of departments and agencies |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | performance budgeting |
| 9 (RLIN) | 32515 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | SCHEERS, Bram |
| 9 (RLIN) | 32516 |
| 773 08 - HOST ITEM ENTRY | |
| Title | Public Performance & Management Review |
| Related parts | 30, 1, p. 47-72 |
| Place, publisher, and date of publication | Armonk, NY : M.E. Sharpe, September 2006 |
| International Standard Serial Number | ISSN 1530-9576 |
| Record control number | |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20070807 |
| Operator's initials, OID (RLIN) | 1554^b |
| Cataloger's initials, CIN (RLIN) | Tiago |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20091214 |
| Operator's initials, OID (RLIN) | 1438^b |
| Cataloger's initials, CIN (RLIN) | Daiane |
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