The core elements of performance budgeting
Chapter 2 introduced the term performance budgeting and made clear that the idea standing behind this term takes various notions. But it also revealed that a precise definition is necessary for an empirical analysis in order to know exactly what is the subject of interest. Although there does not exist a clear definition of performance budgeting, some characteristics that belong to the concept and represent necessary elements can be identified. The following paragraph outlines why a new list of elements is necessary.
KeywordsOECD Country Core Element Budget Allocation Performance Information Budget Process
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