Key Aspects of Program Budgeting Implementation in the World and in the Republic of Armenia

Edgar À. Mkrtchyan (), Sveta À. Harosyan () and Gor À. Hakobyan ()
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Edgar À. Mkrtchyan: Ministry of Finance of the Republic of Armenia, Yerevan 0010, Armenia
Sveta À. Harosyan: Ministry of Finance of the Republic of Armenia, Yerevan 0010, Armenia
Gor À. Hakobyan: Ministry of Finance of the Republic of Armenia, Yerevan 0010, Armenia

Finansovyj žhurnal — Financial Journal, 2018, issue 4, 115-120

Abstract: The article focuses on Performance Budgeting (PB), one of the most common reforms of public finance management (PFM) in developing countries over the last years. Result based budgeting reforms aim to move from article control to objectives and results in order to increase accountability and operational efficiency. The introduction to the program budgeting preliminary procedures have started in Armenia since 2003. During 2005–2017 budget instruments and methods, conceptual and methodological issues and challenges have been repeatedly reviewed and approved.

Keywords: performance budgeting; budget reforms; result based budgeting; improvement of expenditure priorities; performance monitoring; budget process; objectives and results; accountability; transparency (search for similar items in EconPapers)
JEL-codes: H11 H50 H61 (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:180410:p:115-120

DOI: 10.31107/2075-1990-2018-4-115-120

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