This article explores ways in which countries can reform their budget classification to focus more on results. It also examines the use of performance information in the budget process and its presentation in budget documentation. The article draws ...

This article describes the performance budgeting reforms of the government of Canada, the five main lessons learned over the past 30 years, and the current initiatives to strengthen performance measurement for the future.

This article describes the development and current content of the performance management system in the Danish central government. Since the 1980s, innovations have included results-based management, performance contracts, activity-based budgeting ...

Korea is in the initial stages of implementing performance-based budgeting. The system was introduced as part of a comprehensive fiscal reform package in the late 1990s. This article discusses the background, framework and implementation of ...

This article discusses the reforms introduced in the Netherlands since the 1980s to improve the transparency and efficiency of government programmes: programme budgeting, policy orientation, and interdepartmental policy reviews. The impact on the ...

An ageing public service increases fiscal burdens while decreasing immediate capacities to deliver services. In the long run, however, it also offers an opportunity to downsize the public sector workforce if necessary and to change employment ...