PERFORMANCE BUDGETING IN SLOVENIA - LESSONS FROM INTERNATIONAL EXPERIENCES AND SOME METHODOLOGICAL ISSUES

• Autorzy: Aristovnik Aleksander , Seljak Janko
• Języki publikacji: EN

Abstrakty

EN

The article's main purpose is to briefly discuss the concept of performance budgeting and challenges encountered by other developed countries when seeking to implement performance budgeting, which might offer some helpful guidelines 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 public administration. On this basis, the authors developed a theoretical concept of connections between different levels of long-term goals, implementation 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.

Słowa kluczowe

EN

BUDGET PROGRAMMING; INDICATORS; METHODOLOGICAL FRAMEWORK; OECD; PERFORMANCE BUDGETING; SLOVENIA

• Wydawca: Institute of Slovak and World Economics and Institute for Forecasting, Slovak Academy of Sciences
• Czasopismo: Ekonomický časopis (Journal of Economics)
• Rocznik: 2010
• Tom: 58
• Numer: 3
• Strony: 271-291
• Rodzaj publikacji: ARTICLE

Twórcy

autor

Aristovnik Aleksander

• University of Ljubljana, Faculty of Administration, Gosarjeva 5, 1000 Ljubljana, Slovenia,

autor

Seljak Janko

• Aleksander Aristovnik, University of Ljubljana, Faculty of Administration, Gosarjeva 5, 1000 Ljubljana, Slovenia

Identyfikatory

CEJSH db identifier

11SKAAAA100911