Performance Budgeting and Medium-Term Expenditure Frameworks: A Comparison in OECD Central Governments

Martí, C. (Universidad de Zaragoza)

Resumen: Previous 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.

Idioma: Inglés

DOI: 10.1080/13876988.2018.1526492

Año: 2018

Publicado en: JOURNAL OF COMPARATIVE POLICY ANALYSIS 21, 4 (2018), 313-331
ISSN: 1387-6988

Factor impacto JCR: 1.963 (2018)

Categ. JCR: PUBLIC ADMINISTRATION rank: 21 / 47 = 0.447 (2018) - Q2 - T2

Factor impacto SCIMAGO: 0.698 - Sociology and Political Science (Q1) - Public Administration (Q1)

Financiación: info:eu-repo/grantAgreement/ES/DGA/S56-17R
Financiación: info:eu-repo/grantAgreement/ES/MICINN/ECO2015-66240-P

Tipo y forma: Article (PostPrint)

Área (Departamento): Área Economía Finan. y Contab. (Dpto. Contabilidad y Finanzas)