VSE knjižnice (vzajemna bibliografsko-kataložna baza podatkov COBIB.SI)
  • The evaluation of performance-based budgeting in Slovenia [Elektronski vir] : the case of R&D policy
    Ravšelj, Dejan ; Aristovnik, Aleksander
    Many countries around the world are confronted with insufficient and limited budgetary resources. Moreover, also citizens want to be informed about the financial decisions and budget allocations made ... by the government. Therefore, governments are constantly looking for ways to reform their public finances and modernize their management so as to introduce a transparent method for efficiently managing and allocating budgetary resources. One such solution is to introduce performance-based budgeting, representing the practice of developing budgets based on the relationship between programme funding levels and the results expected from that programme. Such a budget system, which can combat the aforementioned current challenges faced by the government, may ultimately enhance government effectiveness and help raise the efficiency and effectiveness of public spending especially in growth-enhancing areas such as R&D. This paper has two aims. In the first part, the paper tries to present the major milestones in the introduction and development of performance-based budgeting in Slovenia. It also attempts to evaluate the development stage of performance-based budgeting and present potential challenges as the government implements performance-based budgeting in Slovenia. In the second part, the paper focuses on R&D policy and attempts to examine budget execution and the results of the mentioned policy. The results of this paper reveal that Slovenia has made a significant improvement in terms of budget transparency. On the other hand, it has not exploited the potential of well-established performance budgeting practices, which is also reflected in the evaluation of R&D policy in Slovenia. A descriptive analysis shows that Slovenia has a loose or indirect link between budgetary funding and results, meaning that the current budgeting system in Slovenia takes the form of performance-informed budgeting
    Vir: Innovation governance in the public sector [Elektronski vir]
    Vrsta gradiva - prispevek na konferenci
    Leto - 2017
    Jezik - angleški
    COBISS.SI-ID - 5061038

    Povezava(-e):

    http://www.nispa.org/conf_paper_details2017.php?cid=25&p=4000&pid=8331

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