OECD Journal on Budgeting

 

 

Starting in 2008, the OECD Journal on Budgeting is published three times each year. Subscriptions can be purchased from the OECD Online Bookshop.

The OECD Journal on Budgeting is a unique resource for policy makers, officials and researchers in public sector budgeting. Drawing on the best of the recent work of the OECD Working Party of Senior Budget Officials (SBO), as well as special contributions from finance ministries of member countries and others, the Journal provides insights on leading-edge institutional arrangements, systems and instruments for the effective and efficient allocation and management of resources in the public sector.

The Journal is the flagship vehicle for disseminating the work of the OECD Working Party of Senior Budget Officials. The Journal is guided by a distinguished Board of Advisers:

  • Gerhard Steger, Director General, Budget Directorate, Federal Ministry of Finance, Austria (Chair)
  • Barry Anderson, Former Deputy Director, Congressional Budget Office, United States
  • Richard Emery, Former Assistant Director for Budget, Office of Management and Budget, United States
  • Mike Joyce, Adjunct Professor, School of Policy Studies, Queens University, Canada
  • Joanne Kelly, Associate Professor and Director, Graduate School of Government, Australia and New Zealand School of Government
  • Mogens Pedersen, Deputy Permanent Secretary, Ministry of Finance, Denmark

The Editor-in-Chief of the Journal is Jón R. Blöndal, Head of the Budgeting and Public Expenditures Division, Public Governance and Territorial Development Directorate, OECD.

 

All issues and articles are in PDF format

 

 

Volume 11 (2011)

 

Number 3

 

Repairing the Budget Contract between Citizens and the State

Independent Fiscal Institutions: Developing Good Practices

The Fiscal Stimulus Programme and Public Governance Issues in China

The Performance Framework of the Australian Government, 1987 to 2011

 

Number 2

 

Restoring Public Finances: Fiscal Consolidation in OECD Countries

Chapter 1: Fiscal Consolidation: Targets, Plans and Measures

Chapter 2: Country Notes

 

Number 1

 

Performance Budgeting in Poland: An OECD Review (and corrigendum)

Fiscal Transformation in Turkey over the Last Two Decades 

Reforming the Budgeting Process in China 

How to Attain Value for Money: Comparing PPP and Traditional Infrastructure Public Procurement

Fiscal and Monetary Institutions in Central, Eastern and South-Eastern European Countries

 

 

 

Volume 10 (2010)

 

Number 3

 

Performance Budgeting in Turkey 

Mandates: Fiscal Accountability Issues 

A Primer on Regulatory Budgets 

Budgeting in Lithuania 

Budgeting in Moldova 

 

Number 2

 

Performance Management in the Government of the People's Republic of China: Accountability and Control in the Implementation of Public Policy 

Post-Crisis Fiscal Rules: Stabilising Public Finance while Responding to Economic Aftershocks 

Budgeting in the Philippines 

Producing a Citizens' Guide to the Budget: Why, What and How? 

Index of articles 2001-2009

 

Number 1

 

Austria's Budget Reform: How to Create Consensus for a Decisive Change of Fiscal Rules 

Budgeting for Disasters: Focusing on the Good Times 

The Impact of the Crisis on Budget Policy in Central and Eastern Europe 

Is New Public Management Really Dead? 

Do Public-Private Partnerships Create Value for Money for the Public Sector? The Portuguese Experience 

 

Volume 9 (2009)

 

Supplement 1

 

OECD Review of Budgeting in Mexico

 

Number 3

 

Fiscal Futures, Institutional Budget Reforms, and Their Effects: What Can Be Learned?

Crisis Budgeting

Budgeting in Bulgaria

Budgeting in Latvia

 

Number 2

 

Budgeting for Fiscal Space

Budgeting for Entitlements

The Challenge of Decremental Budgeting

Budgeting in Indonesia

Budget Transparency around the World: Results from the 2008 Open Budget Survey

Fixing Fair Value Accounting

Dynamic Scoring

 

Number 1

 

Reforming the Budget Formulation Process in the Brazilian Congress

The Changing Role of Parliament in the Budget Process

Public-Private Partnerships: The Relevance of Budgeting

Accrual Budgeting and Fiscal Policy

Impact of Budget Support on Accountabilities at the Local Level in Indonesia

 

 

Volume 8 (2008)

 

Number 3

 

Budgeting in Portugal

Reforming Fiscal Institutions: The Elusive Art of the Budget Advisor

Budgeting in Greece

The Political Economy of Fiscal Reform in Central and Eastern Europe

 

Number 2

 

The Role of the State and Public Finance in the Next Generation

Budgeting in Russia

Budgeting in Estonia 

Budgeting in Australia

 

Number 1

 

The Dutch Fiscal Framework: History, Current Practice and the Role of the Central Planning Bureau

Performance Budgeting in Sweden

Performance Budgeting in the United Kingdom

Performance Budgeting in the United States

The New Accounting Model of the Swiss Confederation

 

Volume 7 (2007/2008)

 

Number 4

 

Programme Budgeting in OECD Countries

Performance Budgeting in Canada

Performance Budgeting in Denmark

Performance Budgeting in Korea

Performance Budgeting in the Netherlands

Ageing and the Public Sector: Challenges for Financial and Human Resources

 

Number 3

 

Off-budget Expenditure: An Economic and Political Framework

Budgeting in Austria

Role of the Legislature in the Budget Process: Recent Trends and Innovations

A Principal-Agent Theory Approach to Public Expenditure Management Systems in Developing Countries

Performance Budgeting in Australia

 

Number 2

 

Budgeting in Turkey 

Structural Balance Policy in Chile

Integrating Current and Development Budgets: A Four-Dimensional Process

Performance Budgeting and Accrual Budgeting: Decision Rules or Analytic Tools?

Engaging the Public in National Budgeting: A Non-Governmental Perspective

 

Number 1

 

Comparing Budget and Accounting Measures of the Federal Government's Fiscal Condition 

Budget Reform in China

Civil Service Reform in China

Budgeting in Latin America: Results of the 2006 OECD Survey

Implementing OMB's Program Assessment Rating Tool (PART): Meeting the Challenges of Integrating Budget and Performance

Improving Public Sector Efficiency: Challenges and Opportunities

 

Volume 6 (2006/2007)

 

Number 4

 

Managing and Controlling Extrabudgetary Funds

Performance Budgeting in the Netherlands: Beyond Arithmetic

Public Investment in the United Kingdom

Public Expenditure and Fiscal Consolidation in Portugal

Framework for Fiscal Consolidation: Successes and Failures in Japan

 

Number 3

 

Budgeting in Hungary

Competitiveness and Modernisation of Public Finances: Selecting an Action Scenario in Hungary following EU Accession 

The Medium-term Fiscal Framework in Sweden 

Fiscal Rules for Subnational Governments: Can They Promote Fiscal Discipline?

Allocation of Taxing Powers

 

Number 2

 

African Experience with Budget Reform 

Malawi: Lessons Learnt from First Reforms Lead to New Approach

Mozambique: Better Budget Machinery – First Focus of Reforms

South Africa: Transition to Democracy Offers Opportunity for Whole System Reform

Uganda: A Decade of Budget Reform and Poverty Reduction

Aspects of the New Public Finance

A Balancing Act: Fiscal Responsibility, Accountability and the Power of the Purse

Economic Reforms in Angola in the General Context of Africa 

 

Number 1

 

Budgeting in Norway

Budgeting in Singapore 

Top-down Budgeting as a Tool for Central Resource Management

Assessing Fiscal Risks through Long-term Budget Projections

 

Volume 5 (2005/2006)

 

Number 4 

 

Budgeting in Croatia 

Budgeting in Georgia

Intergovernmental Transfers and Decentralised Public Spending 

Design Choices for Fiscal Policy Rules

 

Number 3 

 

Budgeting in Thailand 

The United Kingdom Private Finance Initiative: The Challenge of Allocating Risk 

The "Control" of Public Social Security Institutions in Belgium 

Accountability Institutions and the Policy Process: The United States Experience 

Introducing Financial Management Information Systems in Developing Countries

 

Number 2

 

Accountability and Control of Public Spending in a Decentralised and Delegated Environment 

Fiscal Discipline between Levels of Government in Germany 

Fiscal Discipline in a Decentralised Administration: The Spanish Experience

Accountability and Control in the Financing of Local Government in Denmark 

Enhancing Public Accountability in the Netherlands 

Performance Information in the Budget Process: Results of the OECD 2005 Questionnaire 

Lessons from Australian and British Reforms in Results-oriented Financial Management

 

Number 1

 

Opening Budgets to Public Understanding and Debate: Results from 36 Countries

Budgeting in Switzerland 

Market-Type Mechanisms and the Provision of Public Services

Sustainable Budget Policy: Concepts and Approaches 

Government Performance: Lessons and Challenges

 

Volume 4 (2004/2005)

 

Number 4 

 

Agencies: Their Benefits and Risks 

Budgeting in Romania 

Budgeting in Slovenia 

Introductory Speech for the Meeting of Senior Budget Officials of Central and Eastern European Countries 

Typically Dutch

 

Number 3 

 

Special Issue - The Legal Framework for Budget Systems: An International Comparison

(countries covered: Canada, Denmark, Finland, France, Germany, Japan, Korea, New Zealand, Norway, Spain, Sweden, United Kingdom, United States)

 

Number 2

 

Budgeting in Chile  

Legislatures and Budget Oversight in Latin America: Strengthening Public Finance Accountability in Emerging Economies 

Estimates for the Structural Deficit in Switzerland, 2002 to 2007

Managing the Public's Money: From Outputs to Outcomes - and Beyond 

Public Sector Modernisation: Modernising Accountability and Control

 

Number 1 

 

Budget System Reform in Transition Economies: The Case of the Former Yugoslav Republics 

Budgeting in Denmark 

Twenty-five Years of Budgeting Reform 

Issues in Accrual Budgeting 

Off-budget and Tax Expenditures

 

Volume 3 (2003)

 

Number 4

 

The Impact of GAAP on Fiscal Decision Making:  A Review of Twelve Years' Experience with Accrual and Output-based Budgets in New Zealand 

Funding of Public Research and Development: Trends and Changes 

Greener Public Purchasing as an Environmental Policy Instrument 

International Procurement Regimes and the Scope for the Inclusion of Environmental Factors in Public Procurement

 

Number 3

 

The Role of Fiscal Rules in Budgeting

A Comparison Between Two Public Expenditure Management Systems in Africa  

The Role of Evaluations in Political and Administrative Learning and the Role of Learning in Evaluation Praxis 

Can Public Sector Organisations Learn? 

Knowledge Management in Government: An Idea Whose Time Has Come 

Public Management Reform: Reliable Knowledge and International Experience

 

Number 2 

 

Budgeting in the United States 

The Learning Government 

The Performing State: Reflection on an Idea Whose Time Has Come But Whose Implementation Has Not 

Fiscal Consolidation and Medium-term Fiscal Planning in Japan 

Countering Uncertainty in Budget Forecasts 

 

Number 1

 

Public Sector Modernisation: A New Agenda 

Improving Government Decision-making Practices for Risk Management 

Accrual Accounting and Budgeting: Key Issues and Recent Developments 

The Case for E-government: Excerpts from the OECD Report "The E-government Imperative" 

Budgeting in Brazil

 

Volume 2 (2002/2003)

 

Number 4

 

Budget Reform in OECD Member Countries: Common Trends 

Controlling Public Expenditure: The Theory of Expenditure Limitation 

How do Treasury Systems Operate in Sub-Saharan Francophone Africa? 

Privatisation, Public Purpose and Private Service: The Twentieth Century Culture of Contracting Out and the Evolving Law of Diffused Sovereignty

 

Number 3

 

Opportunity, Strategy and Tactics in Reforming Public Management 

Building a Consensus for Fiscal Reform: The Chilean Case 

Regulatory Governance: Improving the Institutional Basis for Sectoral Regulators 

The New Russian Budget System: A Critical Assessment and Future Reform Agenda 

Government Procurement: A Synthesis Report

 

Number 2

 

Does Budgeting Have a Future? 

Modern Financial Management Practices 

Time Horizons in Budgeting 

Investing in Private Financial Assets to Address Longer-term Needs 

Budgeting in Finland

 

Supplement 1

Models of Public Budgeting and Accounting Reform (papers from a symposium held in Beijing, China, in April 2001) 

 

Number 1

 

Agencies in Search of Principles 

Signposting the Zoo - From Agencification to a More Principled Choice of Government Organisational Forms 

Distributed Public Governance: Agencies, Authorities and Other Autonomous Bodies in Canada 

Distributed Public Governance: Agencies, Authorities and Other Autonomous Bodies in the Netherlands

Understanding the Waves of Agencification and the Governance Problems They Have Raised in Central and Eastern European Countries

 

Volume 1 (2001/2002)

 

Number 4

 

Outcome-focused Management and Budgeting 

Australia 

The Japanese Attempt at Reinforcing the Policy Management Cycle through Policy Evaluation 

Outcome-focused Management in New Zealand 

Outcome-focused Management in the United Kingdom 

Outcome-focused Management in the United States

 

Number 3

 

OECD Best Practices for Budget Transparency 

Can National Legislatures Regain an Effective Voice in Budget Policy? 

Budgeting in the Netherlands

The Implementation of the Stability and Growth Pact 

A Framework for Public Sector Performance Contracting 

The OECD Budgeting Database

 

Number 2 

 

Integrating Financial Management and Performance Management 

Budgeting in Canada 

Reallocation: Aligning Political Priorities and Budgetary Funding (Case Studies) 

Public Management Reform and Economic and Social Development 

Public Investment and Discounting in European Union Member States

 

Number 1

 

The Changing Role of the Central Budget Office 

Budgeting in Sweden 

Voucher Programmes and their Role in Distributing Public Services 

Greater Independence for Fiscal Institutions 

The Chilean Pension System

 

Permanent URL: www.oecd.org/gov/budget/journal

 

Top of page

Editor's Choice

Past editions of the OECD Journal on Budgeting are now available on line.

The OECD Journal on Budgeting