Series: IMF Working Papers
Author(s): Jack Diamond
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 16 September 2003
Keywords: budget reform, budget management, budget process, accrual accounting, output budgeting, Macroeconomic - Aspects of Public Finance, Macroeconomic Policy, and General Outlook, Analysis of Collective Decision-Making, Socialist Systems and Transitional Economies,
Many emerging market economies are trying to improve their budget processes and move to performance-based budgeting. This paper first reviews the evolution of the "new" performance budgeting model, increasingly bei...