Предлагается авторская концепция, иллюстрирующая взаимосвязь между основными инструментами бюджетирования по результатам, способствующая повышению...

Статья посвящена исследованию процесса внедрения на муниципальном уровне инструментов бюджетирования, ориентированного на результат. На примере...

During the past 11 years, the Dominican Republic has introduced dozens of new laws and regulations aimed at modernizing its national management systems. The new rules represent a step forward in the implementation of Managing for Development Results (MfDR) techniques that will improve the...

During the past 11 years, the Dominican Republic has introduced dozens of new laws and regulations aimed at modernizing its national management systems. The new rules represent a step forward in the implementation of Managing for Development Results (MfDR) techniques that will improve the...

Purpose The purpose of this paper is to explain the emergence processes of accounting change in the Jordanian Ministry of Finance as well as the Jordanian public sector within its socio-economic contexts, as brought about by public and fiscal reforms. The study explains the ways in which...

En un entorno cada vez más competitivo y cambiante, en donde se exige mayor participación de los servidores públicos, la gestión pública mexicana ha hecho esfuerzos tendientes al logro de una administración moderna que promueva mejoras de eficiencia y efectividad en los resultados. In an...

In the United States, it is premature to claim that performance-based budgeting (PBB) will replace line-item budgeting in near future, particularly at the federal and state level. This article attempts to (1) provide a brief historical context of PBB in the U.S.; (2) identify some challenges...