Transformational budgeting: A holistic approach for delivering results

Jose Blanch, Elisabet Borras and Alejandra Sanchez
Additional contact information
Jose Blanch: Finance and Public Administration Ministry, Spain
Elisabet Borras: Finance and Public Administration Ministry, Spain
Alejandra Sanchez: Finance and Public Administration Ministry, Spain

OECD Journal on Budgeting, 2023, vol. 23, issue 1

Abstract: A new trend is appearing in government budgets: using the budget process to help transform society and achieve results in relation to cross-cutting government goals, referred to in this paper as “transformational agendas”, often seeking to overcome persistent economic, social or environmental issues, which require action from across different policy areas. Transformational budgeting is a holistic approach to budgeting that helps align disparate activities with central goals, or agendas. The paper reviews how budget processes have evolved in modern public finance, with a view to enhancing the efficient and effective use of inputs to deliver results. It presents the emergence of transformational budgeting as a tool to help transform societies in response to new global agendas, such as the SDGs. The paper showcases transformational budgeting in practice, drawing on experiences from Spain.

Keywords: government; budgeting; goals; transformation (search for similar items in EconPapers)
JEL-codes: D73 H11 H61 (search for similar items in EconPapers)
Date: 2023
References: Add references at CitEc
Citations:

Downloads: (external link)
https://doi.org/10.1787/6a6b4179-en (text/html)
Full text available to READ online. PDF download available to OECD iLibrary subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:oec:govkaa:6a6b4179

Access Statistics for this article

More articles in OECD Journal on Budgeting from OECD Publishing Contact information at EDIRC.
Bibliographic data for series maintained by ().