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The measurement of the efficiency of public education expenditure using parametric and non-parametric methods has … the efficiency of secondary education spending in emerging and developing economies. The approach accounts for the impact … of the level of development on education outcomes by constructing different efficiency frontiers for lower- and higher …
Persistent link: https://www.econbiz.de/10011242208
last decade in the selected countries came with increased average opportunities in education and health; but distribution …
Persistent link: https://www.econbiz.de/10011242365
The report describes the policy framework for the Interim Afghanistan National Development Strategy (I-ANDS) and the vision for Afghanistan's developments. It reviews the progress under I-ANDS, analyzes the macroeconomic environment, characteristics of poverty and the policy goals, assesses the...
Persistent link: https://www.econbiz.de/10011244173
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 being applied in industrial countries. By identifying its main components, the tasks...
Persistent link: https://www.econbiz.de/10005263816
Fiscal Responsibility Laws (FRLs) appear to be more popular in middle-income countries than advanced countries, even though their success is limited. The reasons why few advanced countries have a FRL include: the existing legal framework for the budget system is adequate; supranational rules and...
Persistent link: https://www.econbiz.de/10008727812
This paper examines the Report on the Observance of Standards and Codes on Jordan’s fiscal transparency. Government activities are generally distinguished from those of public financial institutions, which carry out quasi-fiscal activities. Government holdings of fully owned corporations,...
Persistent link: https://www.econbiz.de/10005825030
This paper reviews the role of accounting in budget system reform from the perspective of emerging economies who wish to adopt the OECD's performance budgeting reforms. While many OECD countries, pursuing the reforms associated with the New Public Management, have moved their accounting systems...
Persistent link: https://www.econbiz.de/10005826142
This paper aims to promote harmonization between macroeconomic statistics guidelines and accounting standards. It first highlights recent development that act as drivers to the harmonization of the two systems. It then compares the two systems and reviews approaches aimed at further...
Persistent link: https://www.econbiz.de/10005826385
With increasing frequency, the IMF has assisted middle-income countries, especially emerging economies, in adopting the types of budget reforms that have been introduced in many Organization for Economic Cooperation and Development (OECD) countries - reforms that emphasize performance and...
Persistent link: https://www.econbiz.de/10005767348
This paper attempts to ascertain what light the empirical literature sheds on the efficacy of performance budgeting. Performance budgeting refers to procedures or mechanisms intended to strengthen links between the funds provided to public sector entities and their outcomes and/or outputs...
Persistent link: https://www.econbiz.de/10005769044