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  • Schick, Allen  (26)
  • Paris : OECD Publishing  (26)
  • Governance  (26)
  • 1
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 13, no. 2, p. 49-79 | volume:13 | year:2014 | number:2 | pages:49-79
    Language: English
    Pages: 1 Online-Ressource (31 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 13, no. 2, p. 49-79
    Angaben zur Quelle: volume:13
    Angaben zur Quelle: year:2014
    Angaben zur Quelle: number:2
    Angaben zur Quelle: pages:49-79
    Keywords: Finance and Investment ; Governance
    Abstract: Performance budgeting (PB) emerged more than 60 years ago as a key driver of budgetary innovation in the United States. Due to its often lofty goals, PB initiatives were rarely successful, but have instead reappeared, in different forms and with new labels. This article focuses on contemporary PB transformations, explains their rationale and objectives, and assesses their prospects in eight sections. Due to the fact that PB defies standardisation and countries differ in their approaches, the versions discussed here do not fit all venues, nor would all observers agree that they are sufficiently distinguishable from one another to warrant distinctive labels. PB, however, has some basic features that cut across all its mutations, though the way they are framed or applied may differ among the various approaches. JEL classification: H60, H61, H68 Keywords: Budget allocation, budget framework, expenditures, implementation, line items, performance budgeting
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  • 2
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    Online Resource
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 12, no. 3, p. 1-29 | volume:12 | year:2013 | number:3 | pages:1-29
    Language: English
    Pages: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 12, no. 3, p. 1-29
    Angaben zur Quelle: volume:12
    Angaben zur Quelle: year:2013
    Angaben zur Quelle: number:3
    Angaben zur Quelle: pages:1-29
    Keywords: Finance and Investment ; Governance
    Abstract: The Great Recession has been an unplanned but critical stress test of contemporary fiscal policy and financial management. This article seeks to draw lessons from this crisis, whose final chapters have yet to be written. The lessons fall into two broad, overlapping categories: fiscal and economic policy; and budget procedures and practices. Section 1 looks back at the crisis in search of markers that distinguish between fiscally strong and weak countries. Section 2 looks forward to consider how national governments may avert future fiscal meltdowns by incorporating risk assessment and other early warning signals into routine budget work, and by devising more effective rules and procedures to ward off fiscal mischief. The concluding section reflects on how the practice of budgeting might be altered by shocks to established procedures.
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  • 3
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    Online Resource
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 11, no. 3, p. 1-27
    ISSN: 1681-2336
    Language: English
    Pages: 27 p
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 11, no. 3, p. 1-27
    Keywords: Finance and Investment ; Governance
    Abstract: This article argues that the budget is essentially a contract between citizens and the state, and that the contract is in a great state of disrepair. The ongoing debate and action in OECD countries should focus on post-crisis revenue and expenditure policies in order to repair this contract. The combination of fiscal stress, high expectations and citizen mistrust, however, greatly complicates the task. JEL classification: A130, H500, H600 Keywords: budget as contract, citizen expectations, citizen participation in government, trust in government, sustainable revenue and expenditure policies, accountability
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  • 4
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    Online Resource
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 10, no. 2, p. 1-18
    ISSN: 1681-2336
    Language: English
    Pages: 18 p
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 10, no. 2, p. 1-18
    Keywords: Finance and Investment ; Governance
    Abstract: This article discusses the economic crisis that has ravaged the budgets of many developed countries, and whether conditions have sufficiently stabilised to permit governments to introduce next-generation fiscal rules. The article examines a series of issues that may arise as governments re-engineer or introduce fiscal rules. Discussion of each issue begins with lessons from existing rules and concludes with observations on the design of new rules. The final section considers the role of budgeting in designing and implementing fiscal rules.
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  • 5
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    Online Resource
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 9, no. 3, p. 1-14
    ISSN: 1681-2336
    Language: English
    Pages: 14 p
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 9, no. 3, p. 1-14
    Keywords: Finance and Investment ; Governance
    Abstract: Budgeting is fundamentally altered, if only temporarily, by pressures that overwhelm established policies and practices. This article discusses conventional and non-conventional responses to crisis, and how crisis impacts on the budget process. Just as crisis has mobilised governments to take global actions that spill beyond national boundaries, the aftermath of crisis will spur them to harmonise and integrate budget policies that affect the international financial system.
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  • 6
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    Online Resource
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 9, no. 2, p. 1-13
    ISSN: 1681-2336
    Language: English
    Pages: 13 p
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 9, no. 2, p. 1-13
    Keywords: Governance
    Abstract: An entitlement is a provision of law that establishes a legal right to public funds. In most OECD countries, entitlements were the principal growth area of public expenditure from the mid 1950s to the mid 1980s. This article discusses budgeting for entitlements under two rather different conditions: the expansion of this category of expenditure during the quarter century after World War II, and cutback and “status quo” budgeting during the decade since the first oil shock.By Allen Schick, University of Maryland, United States
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  • 7
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 9, no. 2, p. 1-18
    ISSN: 1681-2336
    Language: English
    Pages: 18 p
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 9, no. 2, p. 1-18
    Keywords: Governance
    Abstract: Fiscal space refers to the financial resources available to a government for policy initiatives through the budget and related decisions. This article reviews the factors that contribute to the shrinkage of fiscal space, considers methods for protecting or enlarging it, and reflects on how budgeting may be recast into a process for explicitly allocating scarce fiscal space.
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  • 8
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    Online Resource
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 7, no. 2, p. 109-138
    ISSN: 1681-2336
    Language: English
    Pages: 32 p
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 7, no. 2, p. 109-138
    Keywords: Governance
    Abstract: Performance budgeting and accrual budgeting are analytic tools that provide information and insights which are not available through conventional approaches. But neither innovation is ready for widespread application as a decision rule in the budget process. This article urges fuller understanding of these innovations and their implications, and more systematic use of performance and accrual information for policy makers
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  • 9
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    Online Resource
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 7, no. 3, p. 1-32
    ISSN: 1681-2336
    Language: English
    Pages: 32 p
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 7, no. 3, p. 1-32
    Keywords: Governance
    Abstract: This paper, originally presented at the 1981 meeting of the OECD Working Party of Senior Budget Officials, discusses the fundamental purposes of budgeting and explores how off-budget expenditures weaken a government’s financial control. The paper gives insights on many aspects of budgeting that are still relevant today: the transformation of the public sector, the interface with the private sector, the scope and size of government, the role of regulation, the emergence of new organisational forms, and the use of performance objectives and long-term planning.
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  • 10
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    Online Resource
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 4, no. 1, p. 81-102
    ISSN: 1681-2336
    Language: English
    Pages: 24 p
    Parallel Title: Parallelausg. Vingt-cinq années de réforme budgétaire
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 4, no. 1, p. 81-102
    Keywords: Governance
    Abstract: The network of senior budget officials (SBO) was launched in 1980 as an ad hoc response to the budget stress that beset most developed countries in the aftermath of oil price shocks, high inflation, and economic stagnation.
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  • 11
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    Online Resource
    Paris : OECD Publishing
    In:  Revue de l'OCDE sur la gestion budgétaire Vol. 4, no. 1, p. 93-120
    ISSN: 1684-3525
    Language: French
    Pages: 29 p
    Parallel Title: Parallelausg. Twenty-five Years of Budgeting Reform
    Titel der Quelle: Revue de l'OCDE sur la gestion budgétaire
    Publ. der Quelle: Paris : OCDE, 2001
    Angaben zur Quelle: Vol. 4, no. 1, p. 93-120
    Keywords: Governance
    Abstract: Le Groupe de travail des hauts responsables du budget (HRB) a été créé en 1980 afin d’apporter une réponse ad hoc aux tensions budgétaires auxquelles étaient confrontés la plupart des pays développés à la suite des chocs pétroliers, de la forte inflation et de la stagnation économique.
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  • 12
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    Online Resource
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 5, no. 1, p. 107-126
    ISSN: 1681-2336
    Language: English
    Pages: 21 p
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 5, no. 1, p. 107-126
    Keywords: Governance
    Abstract: Concern about fiscal sustainability has been fueled by the projected ageing of populations in OECD countries and the likely surge in government spending on pensions and health care. For the most part, it has not been driven by worries about the current fiscal position of countries.
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  • 13
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    Paris : OECD Publishing
    In:  Revue de l'OCDE sur la gestion budgétaire Vol. 3, no. 3, p. 7-39
    ISSN: 1684-3525
    Language: French
    Pages: 34 p
    Parallel Title: Parallelausg. The Role of Fiscal Rules in Budgeting
    Titel der Quelle: Revue de l'OCDE sur la gestion budgétaire
    Publ. der Quelle: Paris : OCDE, 2001
    Angaben zur Quelle: Vol. 3, no. 3, p. 7-39
    Keywords: Governance
    Abstract: La budgétisation est un processus qui repose sur les règles à suivre pour réunir et dépenser des fonds publics. Ce sont des règles détaillées applicables à la présentation des demandes de crédit par les services chargés des dépenses, à l’examen de ces demandes par le ministère des Finances ou autre organisme central, à l’établissement du budget annuel, à l’intervention législative (dont les votes des crédits), à la dépense des fonds pendant l’exercice et à la communication de l’information sur les stocks et flux de capitaux. Pourquoi de nombreux gouvernements nationaux ont-ils adopté de nouvelles règles budgétaires s’ils ont une réglementation déjà abondante dans ce domaine ?...
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  • 14
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    Online Resource
    Paris : OECD Publishing
    In:  Revue de l'OCDE sur la gestion budgétaire Vol. 3, no. 2, p. 79-117
    ISSN: 1684-3525
    Language: French
    Pages: 41 p
    Parallel Title: Parallelausg. The Performing State: Reflection on an Idea Whose Time Has Come but Whose Implementation Has Not
    Titel der Quelle: Revue de l'OCDE sur la gestion budgétaire
    Publ. der Quelle: Paris : OCDE, 2001
    Angaben zur Quelle: Vol. 3, no. 2, p. 79-117
    Keywords: Governance
    Abstract: L’État-nation contemporain existe pour être performant, pour fournir au peuple une aide financière, des services publics et d’autres prestations. La hauteur des performances de l’administration influe sur le bien-être économique et social des citoyens, l’état d’esprit des électeurs qui entrent dans l’isoloir, les programmes et le comportement des hommes politiques et des bureaucrates et les relations entre gouvernants et gouvernés. La mission de l’État moderne ne se limite pas à fournir des services et à faire des chèques, puisqu’il conserve ses fonctions traditionnelles de gardien, par exemple en défendant le pays contre les menaces extérieures et en maintenant à l’intérieur la santé publique, la sécurité et l’ordre. Ces missions restent certes essentielles, mais dans la plupart des États-nations, elles ont été surclassées dans l’esprit des citoyens et dans les comptes de l’administration par une gamme de services publics beaucoup plus étendue que celle fournie il y a 20 ou 40 ans. L’administration n’accomplit pas seulement davantage de tâches que par le passé, elle remplit la plupart d’entre elles différemment. L’une des idées principales du présent rapport est que l’État performant est par nature un État en transition, qui doit s’adapter à l’évolution des conditions et des opportunités. La performance n’est pas une mesure statique ; elle exige une rétroaction continue entre la situation et les résultats d’une part et les politiques et l’action d’autre part. Parmi les nombreuses transformations qui ont touché l’État performant, il faut citer celles qui concernent son rôle d’unification du peuple au travers de symboles et d’actions qui forgent l’identité nationale commune. Au fur et à mesure que la prestation des services prenait de l’importance, la diversité gagnait du terrain sur l’uniformité, du fait que les citoyens ne veulent pas ou n’ont pas tous besoin des mêmes services. L’État performant doit servir les citoyens, même s’il lui faut pour cela ne pas tous les servir de la même manière...
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  • 15
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    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 2, no. 3, p. 7-34
    ISSN: 1681-2336
    Language: English
    Pages: 30 p
    Parallel Title: Parallelausg. Opportunité, stratégie et tactique pour la réforme de la gestion publique
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 2, no. 3, p. 7-34
    Keywords: Governance
    Abstract: Every successful public management reform is an amalgam of opportunity, strategy and tactics. Opportunities are country-specific conditions that facilitate some reforms and retard others; strategies are policies and actions that set goals for government and for the tasks to be undertaken in implementing wanted change; tactics are the methods used to mobilise support for and overcome obstacles to reform....
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  • 16
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    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 3, no. 2, p. 71-103
    ISSN: 1681-2336
    Language: English
    Pages: 35 p
    Parallel Title: Parallelausg. L'État performant : Réflexions sur une idée entrée dans les esprits mais pas encore dans les faits
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 3, no. 2, p. 71-103
    Keywords: Governance
    Abstract: The contemporary nation-state exists to perform – to provide financial assistance, public services and other benefits to its people. How well the government performs influences the economic and social well-being of citizens, the mindset that voters take into the election booth, the programmes and behaviour of politicians and bureaucrats, and the relationship between government and the governed. Delivering services and writing cheques are not the sole functions of the modern state, for it still has traditional watchman responsibilities such as defending the country against external threat and maintaining domestic health, safety and order. Although the old tasks are essential, in most nation-states they have been surpassed in the sentiments of citizens and in the fiscal accounts of government by a vastly broader array of public services than were provided generations ago. Government not only does more than it once did, it carries out many tasks differently. One of the themes of this paper is that a performing state is inherently a state in transition, adapting to changing conditions and opportunities. Performance is not a static measure, but one that requires ongoing feedback from situations and results to policies and action. Among the many transformations that the performing state has experienced is in its role as unifier of the people through symbols and actions that forge a common national identity. As the provision of services has gained prominence, diversity has gained ground over uniformity because citizens differ in the services they want or need. The performing state must serve the people, even if doing so requires that it serve them differently...
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  • 17
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    Paris : OECD Publishing
    In:  Revue de l'OCDE sur la gestion budgétaire Vol. 2, no. 3, p. 7-39
    ISSN: 1684-3525
    Language: French
    Pages: 35 p
    Parallel Title: Parallelausg. Opportunity, strategy and tactics in reforming public management
    Titel der Quelle: Revue de l'OCDE sur la gestion budgétaire
    Publ. der Quelle: Paris : OCDE, 2001
    Angaben zur Quelle: Vol. 2, no. 3, p. 7-39
    Keywords: Governance
    Abstract: Pour réussir, une réforme de la gestion publique doit combiner opportunités, stratégies et tactiques. L’opportunité, ce sont les contextes nationaux spécifiques qui facilitent certaines réformes et en freinent d’autres. La stratégie, ce sont les mesures et actions qui fixent un objectif aux pouvoirs publics, qui précisent des tâches à entreprendre pour obtenir les changements souhaités ; la tactique, c’est la méthode utilisée pour mobiliser les soutiens et surmonter les obstacles...
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  • 18
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    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 2, no. 2, p. 7-48
    ISSN: 1681-2336
    Language: English
    Pages: 44 p
    Parallel Title: Parallelausg. La budgétisation a-t-elle un avenir ?
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 2, no. 2, p. 7-48
    Keywords: Governance
    Abstract: Budgeting is a work in progress. The process is never quite settled because those who manage it are never fully satisfied. To budget is to decide on the basis of inadequate information, often without secure knowledge of how past appropriations were used or of what was accomplished, or of the results that new allocations may produce. Most people involved in budgeting have experienced the frustration of having their preferences crowded out by the built-in cost of past actions. Budgeting is a deadline-driven process, in which sub-optimal decisions often are the norm because government does not have the option of making no decisions. When one cycle ends, the next begins, usually with little respite and along the same path that was trod the year before. The routines of budgeting dull conflict, but they also are a breeding ground for frustration.
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  • 19
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    Paris : OECD Publishing
    In:  Revue de l'OCDE sur la gestion budgétaire Vol. 2, no. 2, p. 7-56
    ISSN: 1684-3525
    Language: French
    Pages: 52 p
    Parallel Title: Parallelausg. Does budgeting have a future?
    Titel der Quelle: Revue de l'OCDE sur la gestion budgétaire
    Publ. der Quelle: Paris : OCDE, 2001
    Angaben zur Quelle: Vol. 2, no. 2, p. 7-56
    Keywords: Governance
    Abstract: La budgétisation se classe dans les travaux en cours. Le processus budgétaire n’est jamais tout à fait établi car les personnes qui le gèrent ne sont jamais pleinement satisfaites. Budgéter c’est décider sur la base d’informations inadéquates, bien souvent sans connaître avec certitude la manière dont les crédits budgétaires passés ont été utilisés ou ce qui a été accompli, ou encore les résultats que pourraient donner les nouvelles affectations de crédits. La plupart des personnes impliquées dans la budgétisation ont connu la frustration de voir leurs préférences évincées par le coût inhérent aux actions passées. La budgétisation est un processus obéissant à une logique d’échéance, dans lequel les décisions sub-optimales sont souvent la règle car l’État n’a pas la possibilité de ne prendre aucune décision. Lorsqu’un cycle se termine, le suivant démarre, pratiquement sans délai et suivant un schéma identique à celui de l’année précédente. La routine de la budgétisation émousse les conflits mais elle alimente également la frustration...
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  • 20
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    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 3, no. 3, p. 7-34
    ISSN: 1681-2336
    Language: English
    Pages: 32 p
    Parallel Title: Parallelausg. Le rôle des règles financières dans la budgétisation
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 3, no. 3, p. 7-34
    Keywords: Governance
    Abstract: Budgeting is a rule-driven process that regulates the raising and spending of public money. Detailed rules govern the submission of bids for resources by spending units, review of these bids by the Finance Ministry or another central organ, compilation of the annual budget, legislative action including the voting of appropriations, expenditure of funds during the financial year, and reporting on financial stocks and flows. Why have many national governments adopted new budget rules when they have a plethora of old ones? The new rules do not replace – although they may modify – existing rules, thereby adding to the complexity of established budget processes, and often adding as well to the time it takes to complete the main steps in the annual budget cycle. Why add to the complications of an already difficult process? If it is because the old rules do not work, why is it expected that new ones will make much of a difference? Furthermore, the old rules generally empower budget-makers by enabling them to allocate resources according to the preferences of government. Fiscal rules, by contrast, constrain budget-makers, taking away much of their authority to decide aggregate revenue and spending policy. These rules typically prescribe the balance between revenue and spending policy. Every fiscal rule is a limit on the exercise of political will. Why have democracies accepted or imposed fiscal limits on themselves, and why should we expect these limits to be effective when they run counter to the preferences of voters and politicians?...
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  • 21
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    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 2, no. 1, p. 7-26
    ISSN: 1681-2336
    Language: English
    Pages: 26 p
    Parallel Title: Parallelausg. Les agences à la recherche de principes
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 2, no. 1, p. 7-26
    Keywords: Governance
    Abstract: Why agencies, and why now? The proliferation of agencies is not accidental; it entails much more than merely rearranging the organisational map of government. There is a logic to the popularity of agencies that sheds light on the current state of democratic governance. Every government that embraces agencies does so for its own reasons, but as diverse as they may appear to be, all the reasons are the same. Some governments set up agencies to empower managers, others to emphasise service delivery, still others to evade personnel controls or other administrative constraints. As different as these motives may be, all attest to the belief that the inherited department-centred model no longer satisfies the organisational needs of government.
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  • 22
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    Paris : OECD Publishing
    In:  Revue de l'OCDE sur la gestion budgétaire Vol. 2, no. 1, p. 7-30
    ISSN: 1684-3525
    Language: French
    Pages: 30 p
    Parallel Title: Parallelausg. Agencies in search of principles
    Titel der Quelle: Revue de l'OCDE sur la gestion budgétaire
    Publ. der Quelle: Paris : OCDE, 2001
    Angaben zur Quelle: Vol. 2, no. 1, p. 7-30
    Keywords: Governance
    Abstract: Pourquoi les agences, et pourquoi maintenant ? La prolifération des agences n’est pas fortuite ; elle signifie bien plus qu’un simple réaménagement de l’organigramme de l’administration. Le succès des agences s’inscrit dans une logique qui éclaire la situation actuelle des modes de gouvernance démocratique. Toute administration qui s’est dotée d’agences a fait ce choix pour des raisons qui lui sont propres, mais aussi diverses que puissent paraître ces raisons, elles sont toutes les mêmes. Certaines administrations créent des agences pour attribuer des pouvoirs aux gestionnaires, d’autres pour privilégier la fourniture de services, d’autres encore pour échapper à des contraintes de gestion du personnel ou à d’autres carcans administratifs. Aussi différentes que puissent être ces motivations, toutes attestent que le modèle traditionnel centré sur les ministères ne correspond plus aux besoins organisationnels de l’administration.
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  • 23
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    Paris : OECD Publishing
    In:  Revue de l'OCDE sur la gestion budgétaire Vol. 1, no. 3, p. 17-49
    ISSN: 1684-3525
    Language: French
    Pages: 34 p
    Parallel Title: Parallelausg. Can National Legislatures Regain an Effective Voice in Budget Policy?
    Titel der Quelle: Revue de l'OCDE sur la gestion budgétaire
    Publ. der Quelle: Paris : OCDE, 2001
    Angaben zur Quelle: Vol. 1, no. 3, p. 17-49
    Keywords: Governance
    Abstract: Deux phénomènes contemporains influent sur les travaux du Parlement dans le domaine du budget. Il s’agit d’une part des efforts déployés pour discipliner les finances publiques en limitant les montants budgétaires globaux et d’autre part, des efforts pour élargir le rôle du Parlement dans la politique en matière de recettes et de dépenses. Selon que ces évolutions se révèlent être complémentaires ou contradictoires, cela déterminera le rôle budgétaire des Parlements nationaux au cours des années à venir. Selon un scénario, le Parlement pourrait renforcer la discipline budgétaire en assumant la responsabilité des montants budgétaires globaux ; selon un autre scénario, il compromettrait la discipline en bombardant le budget présenté par le gouvernement d’amendements parlementaires qui auraient pour effet de réduire les recettes ou d’accroître les dépenses...
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  • 24
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 1, no. 3, p. 15-42
    ISSN: 1681-2336
    Language: English
    Pages: 29 p
    Parallel Title: Parallelausg. Les Parlements nationaux peuvent-ils retrouver un rôle effectif dans la politique budgétaire?
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 1, no. 3, p. 15-42
    Keywords: Governance
    Abstract: Two contemporary developments are buffeting legislative work on the budget. One is the drive to discipline public finance by constraining the fiscal aggregates; the other is the effort to enlarge the legislature’s role in revenue and spending policy. Whether these trends turn out to be complementary or contradictory will shape the budgetary role of national legislatures in the years ahead. One scenario is for the legislature to reinforce fiscal discipline by taking responsibility for the budget’s totals; another is for it to undermine discipline by bombarding the budget submitted by the government with legislative amendments that trim revenues or boost expenditures...
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  • 25
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 1, no. 1, p. 9-26
    ISSN: 1681-2336
    Language: English
    Pages: 19 p
    Parallel Title: Parallelausg. L'évolution du rôle des services centraux du budget
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 1, no. 1, p. 9-26
    Keywords: Governance
    Abstract: The traditional role of the central budget office is incompatible with the management reforms enfolding in various OECD Member countries. These reforms are grounded on the principle that managers must be permitted to run their operations without undue outside interference. The logic of reform is that only when managers are free to use money and other organisational resources within agreed budgets can they be responsible for the organisation’s successes or failures. In countries where a culture of reform has taken hold, there is consensus that halfway measures do not suffice, that managers either are free to act or are not. It is not a matter of relaxing one or another restriction, but of reshaping the operations of public institutions and the behaviour of those who work in them. The budget process is one of the main arenas in which the machinery of government is undergoing fundamental transformation.
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  • 26
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Revue de l'OCDE sur la gestion budgétaire Vol. 1, no. 1, p. 9-29
    ISSN: 1684-3525
    Language: French
    Pages: 22 p
    Parallel Title: Parallelausg. The Changing Role of the Central Budget Office
    Titel der Quelle: Revue de l'OCDE sur la gestion budgétaire
    Publ. der Quelle: Paris : OCDE, 2001
    Angaben zur Quelle: Vol. 1, no. 1, p. 9-29
    Keywords: Governance
    Abstract: La mission traditionnelle des services centraux du budget est incompatible avec les réformes de la gestion qui touchent plusieurs pays Membres de l’OCDE. Ces réformes partent du principe que les gestionnaires doivent pouvoir gérer sans ingérence excessive. Dans la logique des réformes, les gestionnaires ne peuvent être tenus pour responsables des performances de leurs services que s’ils peuvent disposer à leur guise des ressources administratives, notamment financières, prévues au budget. Dans les pays où souffle l’esprit de réforme, on s’accorde à reconnaître qu’il ne sert à rien de faire les choses à moitié, que les gestionnaires sont libres d’agir ou ne le sont pas. Il ne s’agit pas d’assouplir telle ou telle restriction, mais de transformer le fonctionnement des institutions publiques et l’attitude de ceux qui y travaillent. L’élaboration du budget est l’un des domaines où les rouages de l’administration sont en mutation.
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