Kristensen, Jens Kromann; Groszyk, Walter; Bühler, Bernd - In: OECD Journal on Budgeting 1 (2001) 4, pp. 7-34
Over the last two decades, the focus of public sector budgeting and management in most OECD Member countries has changed from inputs towards outputs. While important elements of an input-based management approach remain, many managers are now more often judged by how their programmes perform...