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Performance Budgeting in Slovenia – Lessons from International Experiences and some Methodological Issues

In: Ekonomický časopis/Journal of Economics, vol. 58, no. 3
Aleksander Aristovnik - Janko Seljak
Detaily:
Rok, strany: 2010, 271 - 291
Kľúčové slová:
performance budgeting, budget programming, indicators, methodo-logical framework, OECD, Slovenia
Typ článku: Vedecký článok / Article
O článku:
The article’s main purpose is to briefly discuss the concept of performance budgeting and challenges encountered by other developed countries when seek-ing to implement performance budgeting, which might offer some helpful guide-lines for Slovenia. The article 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 pub-lic administration. 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.
The article’s main purpose is to briefly discuss the concept of performance budgeting and challenges encountered by other developed countries when seek-ing to implement performance budgeting, which might offer some helpful guide-lines for Slovenia. The article 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 pub-lic administration. 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.
Ako citovať:
ISO 690:
Aristovnik, A., Seljak, J. 2010. Performance Budgeting in Slovenia – Lessons from International Experiences and some Methodological Issues. In Ekonomický časopis/Journal of Economics, vol. 58, no.3, pp. 271-291. 0013-3035.

APA:
Aristovnik, A., Seljak, J. (2010). Performance Budgeting in Slovenia – Lessons from International Experiences and some Methodological Issues. Ekonomický časopis/Journal of Economics, 58(3), 271-291. 0013-3035.