Performance Budgeting in the Netherlands [E-Book]: Beyond Arithmetic / Frans K. M. van Nispen and Johan J. A. Posseth
Performance-based budgeting seems to be a promising tool for improving the management and accountability of public finances. However, its application causes many difficulties. This article briefly reviews international experience with performance-based budgeting and explores its application in the N...
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Personal Name(s): | van Nispen, Frans K. M.. |
Posseth, Johan J. A.. | |
Imprint: |
Paris :
OECD Publishing,
2007
|
Physical Description: |
27 p. |
Note: |
englisch |
DOI: |
10.1787/budget-v6-art20-en |
Keywords: |
Governance Netherlands |
Performance-based budgeting seems to be a promising tool for improving the management and accountability of public finances. However, its application causes many difficulties. This article briefly reviews international experience with performance-based budgeting and explores its application in the Netherlands since the late 1990s, including a case study of the Safety Programme. The focus is on transparency and the quality of the performance information. Compared to the former input budget, performance-based budgeting constitutes a major step forward. Given the many difficulties in implementing performance budgeting, it is recommendable, though, to critically revise its scope and shape. |