Performance Budgeting in OECD Countries

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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


Executive Summary

The 1990s witnessed a resurgence of efforts by the governments of OECD countries to introduce performance information into their budget processes. The central aim of this reform is to improve decision making by providing better quality and more concrete information on the performance of agencies and programmes. It is part of an ongoing process that seeks to move the focus of decision making in budgeting away from inputs (how much money can I get?) towards measurable results (what can I achieve with this money?).

English French

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