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Performance Budgeting in OECD Countries

image of Performance Budgeting in OECD Countries

This book reviews the experiences of eight OECD countries (Australia, Canada, Denmark, Korea, Netherlands, Sweden, United Kingdom, United States) which have developed and used performance information in the budget process over the past ten years. It examines whether performance information is actually used in budgetary decision making. If so, how? What are the links between resources and results? What impact has there been on improving efficiency, effectiveness and performance? What lessons have been learned from country experiences in applying this approach over a number of years? This book offers guidelines and recommendations on adapting budget systems to promote the use of performance information.

English Japanese, French

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Australia

Financial management in Australia has been shaped by the principles of “management for results” since the introduction of the Financial Management Improvement Program (FMIP) in 1983 as part of a wide-ranging public sector reform strategy (Parliament of the Commonwealth of Australia, 1990).

English French

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