000			01197naa a2200181uu 4500
001			8593
003			OSt
005			20190211154512.0
008			021125s2005 xx ||||gr |0|| 0 eng d
100	1		_aANDREWS, Matthew _9399
245	1	0	_aA theory-based approach to evaluating budget reforms
260			_c2002
520	3		_aThis article looks at budget reform evaluation. It suggests a theoretical approach to such evaluation that requires budgeters a look at the effects of reform on behavior within the budgeting process, not just adherence to reform rules or achievement of fiscal outcomes. The approach focuses reform evaluation on the degree to which reforms counter common failures in budgeting. The approach is applied to a study of planning, programing, and budgeting reform in South African municipalities. This application shows the potential of a theoretical evaluation approach, as it yields details of reform performance that would not emerge from traditional evaluation approaches
773	0	8	_tInternational Public Management Journal _g5, 2, p. 135-154 _d, 2002 _w
942			_cS
998			_a20021125 _bLucima _cLucimara
998			_a20060621 _b1438^b _cQuiteria
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c8738 _d8738
041			_aeng