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  • Downes, Ronnie  (10)
  • Paris : OECD Publishing  (10)
  • Leiden : Brill
  • Wiesbaden : Springer VS
  • Governance  (10)
  • 1
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal on budgeting 20(2020), 2 vom: 31. Juli, Seite 67-96 | volume:20 | year:2020 | number:2 | day:31 | month:07 | pages:67-96
    ISSN: 1681-2336
    Language: English
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: 20(2020), 2 vom: 31. Juli, Seite 67-96
    Angaben zur Quelle: volume:20
    Angaben zur Quelle: year:2020
    Angaben zur Quelle: number:2
    Angaben zur Quelle: day:31
    Angaben zur Quelle: month:07
    Angaben zur Quelle: pages:67-96
    Keywords: equality ; framework ; budgeting ; Gender ; Finance and Investment ; Governance ; Economics ; Slovak Republic ; United States ; Aufsatz in Zeitschrift
    Abstract: Gender inequality is an important and visible issue for OECD countries and the costs are borne at both social and economic levels. In line with the 2015 OECD Recommendation on Gender Equality in Public Life, gender budgeting ensures that gender equality considerations are taken systematically into account in tax and spending decisions. Effective implementation of gender budgeting has the potential to improve gender equality, ensure a sense of fairness and contribute to inclusive economic growth. This paper draws on the experiences of OECD countries and aims to provide insights into how the budget process can develop as a tool to support gender equality goals; the different ways in which gender budgeting can be implemented; and the factors that help provide an enabling environment for gender budgeting. Arising from this analysis, this paper proposes initial guidelines for designing and implementing gender budgeting to assist countries in putting in place an effective and sustainable approach. It also presents a first pass at a composite index for gender budgeting which assesses the extent to which OECD countries gender budgeting efforts are characterised by a strong strategic framework, effective tools of implementation and an enabling environment.
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  • 2
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal on budgeting 18(2019), 3 vom: 6. Mai, Seite 9-80 | volume:18 | year:2019 | number:3 | day:6 | month:05 | pages:9-80
    ISSN: 1681-2336
    Language: English
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: 18(2019), 3 vom: 6. Mai, Seite 9-80
    Angaben zur Quelle: volume:18
    Angaben zur Quelle: year:2019
    Angaben zur Quelle: number:3
    Angaben zur Quelle: day:6
    Angaben zur Quelle: month:05
    Angaben zur Quelle: pages:9-80
    Keywords: Nurly Zhol ; National Fund ; budget transparency ; citizen engagement ; gender budgeting ; Budgetary oversight ; Budgetary governance ; Governance ; Kazakhstan ; Aufsatz in Zeitschrift
    Abstract: The Republic of Kazakhstan is the largest economy in central Asia, and one of the fastest growing in the region. Having benefited from oil wealth as well as a diversifying and liberalised economy, Kazakhstan envisages a progressive modernisation of the political, administrative and juridical culture within the country. While strong progress has already been made on several fronts, other aspects of these envisaged reforms are at early stages. This OECD review takes stock of these reform efforts, and is designed to assist the national authorities in charting a course for future reforms and innovations.
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  • 3
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 17, no. 3, p. 9-93 | volume:17 | year:2018 | number:3 | pages:9-93
    Language: English
    Pages: 1 Online-Ressource (85 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 17, no. 3, p. 9-93
    Angaben zur Quelle: volume:17
    Angaben zur Quelle: year:2018
    Angaben zur Quelle: number:3
    Angaben zur Quelle: pages:9-93
    Keywords: Finance and Investment ; Governance ; Economics
    Abstract: Despite being one of the newest countries in the world today, Timor-Leste has made great progress in building its institutions and economic capacity.With international support, Timor-Leste aims to improve its public financial management systems according to global benchmarks. Grounded upon the principles of the OECD’s Recommendation on Budgetary Governance and building on existing diagnostic and analytical materials this review performs a fresh assessment of the country’s current financial management systems and outlines a practical “roadmap” for progress in key areas of budgeting and planning over coming years.
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  • 4
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal on budgeting 18(2018), 1 vom: 2. Okt., Seite 9-88 | volume:18 | year:2018 | number:1 | day:2 | month:10 | pages:9-88
    ISSN: 1681-2336
    Language: English
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: 18(2018), 1 vom: 2. Okt., Seite 9-88
    Angaben zur Quelle: volume:18
    Angaben zur Quelle: year:2018
    Angaben zur Quelle: number:1
    Angaben zur Quelle: day:2
    Angaben zur Quelle: month:10
    Angaben zur Quelle: pages:9-88
    Keywords: Budget reforms ; performance ; impact assessment ; financial management ; transparency ; cash and accruals financial reporting ; Finance and Investment ; Governance ; Economics ; Austria ; Aufsatz in Zeitschrift
    Abstract: Over the past decade Austria has undertaken a carefully-considered and ambitious series of modern budgeting reforms. Evaluation of the budget reforms was purposely built into the reform process. The budget law provides for an external evaluation no later than 2017. To meet these obligations, Austria’s Federal Ministry of Finance (Bundesministerium für Finanzen, BMF) set in place a comprehensive evaluation process in three parts during 2017. A first review conducted by the IMF focused on fiscal transparency. This second review, carried out by the OECD, covers budgetary management, performance budgeting and related issues. A third review by the Alpen- Adria University is focused on the financial management and reporting system including accrual accounting; as well as preparation of a synthesis report drawing upon the three stand-alone studies. The external evaluation exercises come after an internal evaluation conducted by the BMF which has considered several of these topics; some reforms have already been implemented, or are now underway, on foot of that internal review. JEL codes: H50, H61, H83 Keywords: Budget reforms, performance, impact assessment, financial management, transparency, cash and accruals financial reporting
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  • 5
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 16, no. 3, p. 71-107 | volume:16 | year:2017 | number:3 | pages:71-107
    Language: English
    Pages: 1 Online-Ressource (37 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 16, no. 3, p. 71-107
    Angaben zur Quelle: volume:16
    Angaben zur Quelle: year:2017
    Angaben zur Quelle: number:3
    Angaben zur Quelle: pages:71-107
    Keywords: Finance and Investment ; Governance
    Abstract: Gender gaps persist in education, employment, entrepreneurship and public life opportunities and outcomes. Gender budgeting involves using the tools, techniques and procedures of the budget cycle in a systematic way to promote equality. Responses to the 2016 OECD Survey of Gender Budgeting Practices show that almost half of OECD countries have introduced, plan to introduce or are actively considering the introduction of gender budgeting. The OECD analysis demonstrates that a wide variety of gender budgeting approaches are practised. Only half of OECD countries can currently point to specific examples of impact, however a wider range of impacts may become more evident in the future since the introduction of gender budgeting is relatively recent in many countries. Useful areas for further study and policy action include: the routine availability of gender-disaggregated data; embedding of genderspecific approaches within the normal annual routines of budgeting; and complementing executive-led approaches with external quality assurance. JEL codes:H54, H60, H61 Keywords: Gender budgeting, gender equality, budgetary process, budgeting practices
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  • 6
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 16, no. 2, p. 9-74 | volume:16 | year:2017 | number:2 | pages:9-74
    Language: English
    Pages: 1 Online-Ressource (66 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 16, no. 2, p. 9-74
    Angaben zur Quelle: volume:16
    Angaben zur Quelle: year:2017
    Angaben zur Quelle: number:2
    Angaben zur Quelle: pages:9-74
    Keywords: Finance and Investment ; Governance
    Abstract: Sweden’s budget reforms of the 1990s, which were intended to introduce greater clarity, transparency and rigour to fiscal policy-making, have proven influential throughout Europe and across the OECD. This report finds that the budget framework has demonstrated resilience and that it continues to command confidence among the broad range of budgetary stakeholders. However, a number of tensions are apparent as the framework responds to the challenges and priorities of post-crisis budgeting, and each of its key dimensions has been undergoing review and adaptation. Future reforms should focus on addressing a certain fragmentation apparent in some areas (such as performance information, evaluation, public investment strategy and fiscal risk). Sweden’s advanced and pioneering practices, in areas such as cross-government collaboration and gender budgeting, may also benefit from more open, participative and citizen-facing initiatives in policy design and performance accountability.
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  • 7
    Language: English
    Pages: 1 Online-Ressource (101 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 16, no. 3, p. 109-209
    Angaben zur Quelle: volume:16
    Angaben zur Quelle: year:2017
    Angaben zur Quelle: number:3
    Angaben zur Quelle: pages:109-209
    Keywords: Finance and Investment ; Governance
    Abstract: This report is the result of a survey conducted in 2013 and finalised in 2014. The survey was based on self-reporting by 33 OECD and 13 PEMPAL countries and involved the participation of OECD and World Bank staff. This report is organised according to 7 main dimensions of the budget process. These 7 dimensions is addressed in greater detail in sections 2 to 8. JEL codes: H11, H50, H60, H70 Keywords: PEMPAL, Fiscal sustainability, MTEF, capital budgeting, budgeting techniques, performance budgeting, budget transparency, budgetary governance.
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  • 8
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 17, no. 1, p. 1-60 | volume:17 | year:2017 | number:1 | pages:1-60
    Language: English
    Pages: 1 Online-Ressource (60 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 17, no. 1, p. 1-60
    Angaben zur Quelle: volume:17
    Angaben zur Quelle: year:2017
    Angaben zur Quelle: number:1
    Angaben zur Quelle: pages:1-60
    Keywords: Finance and Investment ; Governance
    Abstract: The European Union has a unique system of institutions and relationships between different levels of government resulting in a close attention to the performance aspects of budgeting. The EU system of budgeting for performance and results is advanced and highly specified, scoring higher than any OECD country in the standard index of performance budgeting frameworks. Aimed at improving the effectiveness of the EU budget in contributing to the achievement of EU objectives for growth, the EU Budget Focused on Results initiative is one that is gaining more focus and importance since it was launched in 2015. This report is the OECD’s independent assessment of how the EU model of budgeting for performance and results compares with good practice around the world, in line with the long-established practice of OECD Budget Reviews; and offers suggestions for how the current reform agenda might be advanced. JEl Codes: H50, H61, H83 Keywords: Europe 2020, Multiannual Financial Framework, Annual Management and Performance Report, European Court of Audit, EU Budget Focused on Results
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  • 9
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 17, no. 1, p. 1-56 | volume:17 | year:2017 | number:1 | pages:1-56
    Language: English
    Pages: 1 Online-Ressource (56 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 17, no. 1, p. 1-56
    Angaben zur Quelle: volume:17
    Angaben zur Quelle: year:2017
    Angaben zur Quelle: number:1
    Angaben zur Quelle: pages:1-56
    Keywords: Finance and Investment ; Governance
    Abstract: Oaxaca recently experienced a period of rapid growth of public expenditure, in response to social and economic priorities. These increases in expenditure were not accompanied with corresponding increases in actual revenues, thus leading to the build-up of deficits. In 2013, the state embraced a consolidation plan, increasing revenue collections and cutting public expenditure and investment, aiming to restore budgetary balance by 2016. The Secretariat of Finance of Oaxaca has recently introduced a more robust legal framework to ensure fiscal sustainability, and avoid such policy fluctuations in the future. Despite recent improvements, there is still space to improve budget practices towards a more planned, accountable, participative and transparent budget process, as well as having an institutional and legal framework in place to ensure these practices have continuity between administrations.
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  • 10
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 16, no. 1, p. 65-111 | volume:16 | year:2016 | number:1 | pages:65-111
    Language: English
    Pages: 1 Online-Ressource (47 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 16, no. 1, p. 65-111
    Angaben zur Quelle: volume:16
    Angaben zur Quelle: year:2016
    Angaben zur Quelle: number:1
    Angaben zur Quelle: pages:65-111
    Keywords: Finance and Investment ; Governance ; Ireland
    Abstract: Budget oversight by the Irish parliamentary chambers, the Houses of the Oireachtas, is under-developed by international standards. Many stakeholders and participants question whether the existing process is meaningful or impactful. Nevertheless, there is a strong momentum for reform with Ireland’s public administration. Against this background, the OECD presents in this report an analysis of the strengths and weaknesses of Ireland’s system of parliamentary engagement in budgeting, and outlines a number of proposals for continued reform by reference to international experience, for consideration by the Houses of the Oireachtas and by other institutional actors and by the political system more generally. JEL Classification: H5, H57, H60 Keywords: Budget process, Dáil, Ireland, Oireachtas, parliament, public administration
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