“Behavioral economics”, or the application of methods and evidence from other social sciences to economics, has increased greatly in significance in the last two decades. In this paper we discuss the basic elements of behavioral economics. We then assess several applications of behavioral...

We present here a case study of an organization within the U.S. Navy that created a new organizational construct and performance management system. We explore the issues faced by naval leaders as they attempt to use their performance information to make resource allocation decisions at the...

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...

Based on cross-country data for up to 78 countries, this paper shows that fiscal decentralization-the assignment of expenditure and revenue mobilization functions to subnational levels of government-is associated with various indicators of governance, such as corruption, rule of law, and...

Nowadays some Public Administrations are reforming their information systems in order to adapt them to new needs of public management. In this sense, Budget as the main management tool needs to be part of these reforms. There are only a few number of countries that have adopted a results based...

The purpose of this work is to fill an existing void in descriptive data concerning local government budgeting in Central and Eastern European (CEE) countries. In the terms of reference given to the project teams chosen for each of the countries included in the study, the project was designed to...