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000084315 0247_ $$2doi$$a10.1080/13876988.2018.1526492
000084315 0248_ $$2sideral$$a109037
000084315 037__ $$aART-2018-109037
000084315 041__ $$aeng
000084315 100__ $$0(orcid)0000-0002-5086-4101$$aMartí, C.$$uUniversidad de Zaragoza
000084315 245__ $$aPerformance Budgeting and Medium-Term Expenditure Frameworks: A Comparison in OECD Central Governments
000084315 260__ $$c2018
000084315 5060_ $$aAccess copy available to the general public$$fUnrestricted
000084315 5203_ $$aPrevious literature indicates that the success of performance budgeting (PB) requires budget flexibility and the implementation of medium-term expenditure frameworks (MTEFs). This study focuses on the interlinkages between PB, MTEFs and budget flexibility in 34 OECD central governments. Most countries have adopted a medium-term perspective in the budget process, but budget flexibility is limited. The findings show that MTEFs, when implemented in the past, are positively associated with PB implementation. Countries which present a higher use of performance evaluations apply more intensified monitoring and public disclosure of organizational performance if ministries/agencies do not meet performance targets.
000084315 536__ $$9info:eu-repo/grantAgreement/ES/DGA/S56-17R$$9info:eu-repo/grantAgreement/ES/MICINN/ECO2015-66240-P
000084315 540__ $$9info:eu-repo/semantics/openAccess$$aAll rights reserved$$uhttp://www.europeana.eu/rights/rr-f/
000084315 590__ $$a1.963$$b2018
000084315 591__ $$aPUBLIC ADMINISTRATION$$b21 / 47 = 0.447$$c2018$$dQ2$$eT2
000084315 592__ $$a0.698$$b2018
000084315 593__ $$aSociology and Political Science$$c2018$$dQ1
000084315 593__ $$aPublic Administration$$c2018$$dQ1
000084315 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/acceptedVersion
000084315 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000084315 773__ $$g21, 4 (2018), 313-331$$pJOURNAL OF COMPARATIVE POLICY ANALYSIS$$tJOURNAL OF COMPARATIVE POLICY ANALYSIS$$x1387-6988
000084315 8564_ $$s476534$$uhttps://zaguan.unizar.es/record/84315/files/texto_completo.pdf$$yPostprint
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000084315 909CO $$ooai:zaguan.unizar.es:84315$$particulos$$pdriver
000084315 951__ $$a2020-01-08-09:29:27
000084315 980__ $$aARTICLE