Latest Documents


  • 29-July-2009

    English, , 680kb

    The New Accounting Model of the Swiss Confederation

    Switzerland’s public accounting system has been completely overhauled. The New Accounting Model for the Confederation was used for the first time to prepare the 2007 budget and the 2008-10 financial plan. This article examines the fundamental new directions of financial management in Switzerland.

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  • 29-July-2009

    English, , 132kb

    Performance Budgeting in Sweden

    Management by performance began in Sweden’s public administration in the late 1980s, both as a tool for the government’s budget process and as a way for the government to control its agencies. This article discusses various aspects of the performance system in the Swedish context.

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  • 29-July-2009

    English, , 198kb

    Performance Budgeting in the United States

    This article describes the history of performance management in the United States government, including the Budget and Performance Integration initiative (BPI), the Program Assessment Rating Tool (PART), and the dedicated Internet site www.ExpectMore.gov.

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  • 29-July-2009

    English, , 453kb

    Performance Budgeting in Denmark

    This article describes the development and current content of the performance management system in the Danish central government. Since the 1980s, innovations have included results-based management, performance contracts, activity-based budgeting, accrual accounting and budgeting, and the use of evaluations and reports.

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  • 29-July-2009

    English, , 166kb

    Performance Budgeting in Australia

    This article describes how the principles of management for results have worked in practice over the past two decades in Australia. The current performance information framework involves, among other things, the accrual-based outcomes and outputs policy, performance agreements between heads of agencies and their responsible ministers, and regular review and assessment, particularly at agency level.

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  • 15-July-2009

    English, , 680kb

    Better Regulation: Synthesis of the EU 15 reports

    The EU 15 project is a partnership between the OECD and the EU Commission. It aims to assess regulatory management capacities in 15 member states of the EU, describes trends in their development, and identifies gaps in relation to good practice.

  • 15-July-2009

    English, , 447kb

    Better Regulation: Synthesis of the reports on Denmark, Netherlands, Portugal and United Kingdom

    The EU 15 project is a partnership between the OECD and the EU Commission. It aims to assess regulatory management capacities in 15 member states of the EU, describes trends in their development, and identifies gaps in relation to good practice.

  • 10-July-2009

    English, , 948kb

    Better Regulation in the Netherlands

    The EU 15 project is a partnership between the OECD and the EU Commission. It aims to assess regulatory management capacities in 15 member states of the EU, describes trends in their development, and identifies gaps in relation to good practice.

  • 10-July-2009

    English, , 1,031kb

    Better Regulation in Portugal

    The EU 15 project is a partnership between the OECD and the EU Commission. It aims to assess regulatory management capacities in 15 member states of the EU, describes trends in their development, and identifies gaps in relation to good practice.

  • 10-July-2009

    English, , 1,141kb

    Better Regulation in the United Kingdom

    The EU 15 project is a partnership between the OECD and the EU Commission. It aims to assess regulatory management capacities in 15 member states of the EU, describes trends in their development, and identifies gaps in relation to good practice.

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