Hadley, Sierd; Kraan, Dirk-Jan; Welham, Bryn - In: OECD journal on budgeting 18 (2018) 2, pp. 151-195
This article describes the changes that have taken place in the work of the Budget Office of the central government as a consequence of the transition from the traditional budget process, often referred to as “incremental budgeting”, to top-down budgeting. This transition has taken place in...