Performance Information in the Budget Process

Abstract

The author would like to thank: all the country officials who filled in the questionnaire; Marcela Guzman (Ministry of Finance, Chile) and Eija-Leena Linkola (Ministry of Finance, Finland) who worked on earlier versions of the questionnaire while seconded to the OECD; and Sang-In Kim (on secondment from the Ministry of Government Administration and Home Affairs, Korea).

The Implementation of High Performance Work System in Public Organizations: Implication for Organizational Performance.

“…In view of this, researchers have called for concerted effort to change some of these difficulties. Among these reform suggested, is for researchers to promote PMS (Curristine, 2005) because PMS play a significant role in a modern organization by identifying the objective of the organization, the essential outcomes to attain these objectives, the means to affect these objectives, and the motivations to achieve them (Henri, 2006;Otley, 1994;Osmani & Maliqi, 2012).…”

Implementing Results-Based Management in the Public Sector of Developing Countries: What Should be Considered?

“…Output-based budgeting refers to the process in which the cost of delivering outputs of agency budgets in an organisation is assessed and allocated (Amjad 2008;Curristine 2005;Vahamaki, Schmidt & Molander 2011). This type of budgeting is a logical outcome of applying RBM (Curristine 2005).…”

“…Output-based budgeting refers to the process in which the cost of delivering outputs of agency budgets in an organisation is assessed and allocated (Amjad 2008;Curristine 2005;Vahamaki, Schmidt & Molander 2011). This type of budgeting is a logical outcome of applying RBM (Curristine 2005). However, the necessary skills required to determine outputs, cost and verifying its accuracy, monitor and report on its implementation, determine the necessity to revise budgets based on previous performance, often do not exist in developing countries (World Bank 2011; Col et al 2006;Ortiz et al 2004).…”

“…Curristine (2005) identified two types of challenges in the implementation of RBM, organisational and technical, which are briefly outlined below.…”

“…The main purpose of integrating performance information into budgeting, management and budgeting is to establish what the costs of the results of a particular programme entail (Mayne 2007b). Curristine (2005b) and Perrin (2006) contradict this view and believe that a mechanistic link between the costs of inputs and the specific outputs produced is not possible. However, RBM requires that the focus should be on outcomes since the actual costs of a programme need to be determined.…”