Performance Budgeting in the Netherlands: Beyond Arithmetic
January 2006
Article
volume 6, issue 4 pp 1-27.
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Performance-based budgeting seems to be a promising tool for improving the management and accountability of public finances. However, its application causes many difficulties. This article briefly reviews international experience with performance-based budgeting and explores its application in the Netherlands since the late 1990s, including a case study of the Safety Programme. The focus is on transparency and the quality of the performance information. Compared to the former input budget, performance-based budgeting constitutes a major step forward. Given the many difficulties in implementing performance budgeting, it is recommendable, though, to critically revise its scope and shape.
Automatically Extracted Terms
- performance
- budget
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- performance information
- objective
- performance indicators
- safety
- safety programme
- netherland
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- indicator
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- journal
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- arithmetic
