Performance budgeting: selected international experiences and some lessons for Slovenia

Aleksander Aristovnik and Janko Seljak

MPRA Paper from University Library of Munich, Germany

Abstract: The paper’s main purpose is to briefly discuss the concept of performance budgeting and challenges encountered by different (OECD) countries when seeking to implement performance budgeting, which might offer some helpful guidelines for Slovenia. The paper also presents the methodological framework applied in defining goals in a society as well as the role and the interdependence of social indicators and performance indicators for specific units/programs in public administration. Theoretical bases of such procedures will be presented along with an empirical concept which is believed to be appropriate for Slovenia. The formulation of the concept stems from the definitions given in the Budget Manual for 2008-2009 where individual budget users are responsible for monitoring their performance and efficiency. On this basis, we developed a theoretical concept of connections between different levels of long-term goals, implementational goals as well as efficiency and effectiveness indicators at the level of sub-programs of selected budget users. A theoretical and methodological framework constructed in this way will hopefully serve as the basis for realizing the concept of Slovenian direct performance budgeting in the near future.

Keywords: performance budgeting; budget programming; indicators; methodological framework; OECD; Slovenia (search for similar items in EconPapers)
JEL-codes: H11 H50 H61 (search for similar items in EconPapers)
Date: 2009-05-31
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (4)

Published in Journal of Economics 3.58(2010): pp. 271-291

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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:15499

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