A new guide by an independent management consultant walks agencies through concrete examples of how they can do a better job of connecting their budgets to both daily activities and broader ...

Performance reports comparing your budget to the reality of income and expenses are an everyday part of business. Static budgets and reports that assume set figures for everything aren't as useful for ...

Two decades ago, performance-based budgeting was all the rage. When times were flush during the late 1990s, its appeal faded. But as state and local budgets have tightened, interest in performance ...

At a national summit, state and local officials showcased how evidence, data and collaboration are reshaping performance ...

Download PDF More Formats on IMF eLibrary Order a Print Copy Create Citation This paper examines the role of cost accounting in public financial management, focusing on budget credibility, performance ...

The government of the Republic of Korea piloted performance budgeting in select ministries in the late 1990s, with little success. In 2003, the government introduced a package of reforms, which ...

The economic crisis provides some insights on the role of measurement systems. As shown by the ongoing discussion of credit rating agencies by political actors and in the news media, measurement is ...