Performance-Based Budgeting: Best Practices’ Evidence and Preconditions for Emerging Markets
DOI:
https://doi.org/10.14666/2194-7759-5-1-005Keywords:
Performance-based budgeting, Budgetary planning, Emerging markets, Management of expendituresAbstract
Today, a number of countries, including emerging markets, trying to improve their budgetary process by applying the model of budgeting for results, or performance-based budgeting (PBB), which, in one form or another, has been an important theme of public expenditure management for a long time. It is obvious that the full potential of these measures as the means of improving of public expenditures effectiveness is impossible to reveal in a short time, as the world experience evidences. Considering the difficulties, associated with the transition to such a fundamentally new method of public expenditure management, this article analyses how different countries are adapting the PBB technologies, depending on the potential of each country, its priorities and culture. The article, by utilizing a conceptual lens, synthesises the strengths and weaknesses of the PBB’s mechanisms, and explores the best practices’ experience and the opportunities which could be learned for those countries who are on the stage of PBB' implementation.
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