Performance-Based Budgeting in South-Eastern Europe: A Legal and Economic Perspective Cover Image

Performance-Based Budgeting in South-Eastern Europe: A Legal and Economic Perspective
Performance-Based Budgeting in South-Eastern Europe: A Legal and Economic Perspective

Author(s): Aleksandra Maksimovska Veljanovski, Aleksandar Stojkov
Subject(s): Politics / Political Sciences
Published by: Univerzita Karlova v Praze, Fakulta sociálních věd
Keywords: Performance-based budgeting; budget reforms; performance measurement; South-Eastern Europe

Summary/Abstract: During the 2008–2013 period, a wave of fresh ideas for introducing performance-based budgeting (PBB) occurred in the region of South-Eastern Europe. Based on a theoretical framework and empirical assessment using novel methodology, this study examines the preconditions and assesses the capacities for introducing PBB in South-Eastern European (SEE) countries. Generally, SEE countries have demonstrated moderate progress in implementing elements of performance budgeting. All of them follow a similar approach to embarking on these reforms, but with a different policy attention to certain aspects. On the other hand, SEE countries with limited progress demonstrate strong political commitment to kick-start this area by investing in the development of budget administration skills. The study conveys a balanced mix of political, legal, administrative and economic analysis of the core elements of PBB. The novel idea of introducing a simpler model of PBB in SEE is examined. To the best of our knowledge, this is the first systematic attempt to provide a comprehensive analysis of the institutional arrangements and prospects for adopting PBB in the region of South-Eastern Europe.

  • Issue Year: 8/2014
  • Issue No: 01
  • Page Range: 50-76
  • Page Count: 26
  • Language: English