Performance-Based Budgeting in South-Eastern Europe: A Legal and Economic Perspective
During the 2008–2013 period, a wave of fresh ideas for introducing performance-based budgeting (PBB) occurred in the region of South-Eastern Europe. Based on a theoretical framework and empirical assessment using novel methodology, this study examines the preconditions and assesses the capacities fo...
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| Vydáno v: | Central European journal of public policy Ročník 8; číslo 1; s. 50 - 76 |
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| Hlavní autoři: | , |
| Médium: | Journal Article |
| Jazyk: | angličtina |
| Vydáno: |
Charles University in Prague, Faculty of Social Sciences
2014
Univerzita Karlova v Praze, Fakulta sociálních věd Sciendo |
| Témata: | |
| ISSN: | 1802-4866, 1802-4866 |
| On-line přístup: | Získat plný text |
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| Shrnutí: | During the 2008–2013 period, a wave of fresh ideas for introducing performance-based budgeting (PBB) occurred in the region of South-Eastern Europe. Based on a theoretical framework and empirical assessment using novel methodology, this study examines the preconditions and assesses the capacities for introducing PBB in South-Eastern European (SEE) countries. Generally, SEE countries have demonstrated moderate progress in implementing elements of performance budgeting. All of them follow a similar approach to embarking on these reforms, but with a different policy attention to certain aspects.
On the other hand, SEE countries with limited progress demonstrate strong political commitment to kick-start this area by investing in the development of budget administration skills. The study conveys a balanced mix of political, legal, administrative and economic analysis of the core elements of PBB. The novel idea of introducing a simpler model of PBB in SEE is examined. To the best of our knowledge, this is the first systematic attempt to provide a comprehensive analysis of the institutional arrangements and prospects for adopting PBB in the region of South-Eastern Europe. |
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| ISSN: | 1802-4866 1802-4866 |