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Journals / Eskişehir Osmangazi Üniversitesi Sosyal Bilimler Dergisi / 2010 / Cilt: 11 - Sayı: 2

An assessment of united kingdom's performance based budgeting system

İngiltere'de uygulanan performans esaslı bütçe sistemi'nin değerlendirilmesi

Melih ÇİLDİR
Pages
217–228
Publication Date
2022-10-18
DOI
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

Performance Based Budgeting System of UK has been examined and evaluated.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:In recent years, the economic crises occurring in the world with the impact of increased public sector spending has led increase in taxes.
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Key Findings & Data:In this regard they started to improve the quality of their public services, enhance their resource utilization, increase efficiency of their public resource usage and improve their fiscal transparency and accountability.UK is one such a country that has started structural change in its budgeting system.
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Conclusion & Impact:Performance Based Budgeting System of UK has been examined and evaluated.
🔬Design:Research Article
📍Scope:Comprehensive Sample
⚙️Variables:Domain Parameters

Abstract

In recent years, the economic crises occurring in the world with the impact of increased public sector spending has led increase in taxes. For this reason, countries have begun to reform their public financial system. In this regard they started to improve the quality of their public services, enhance their resource utilization, increase efficiency of their public resource usage and improve their fiscal transparency and accountability.UK is one such a country that has started structural change in its budgeting system. Thus, in this study. Performance Based Budgeting System of UK has been examined and evaluated.

Özet

Son yıllarda dünyada meydana gelen ekonomik krizlerin de etkisiyle kamu sektöründe harcamaların artması, vergilerinde artmasına neden olmuştur. Bu nedenle ülkeler Kamu Mali sistemlerini yeniden gözden geçirme ihtiyacı duymuşlardır. Ülkeler kamu hizmetlerinin kalitesinin iyileştirilmesi, kaynak kullanımında kapasitenin arttırılması, kamu kaynaklarının kullanılmasında verimliliğin artırılması, mali saydamlığın ve hesap verilebilirliğin geliştirilmesine yönelik çalışmalar yapmaya başlamışlardır.İngiltere de bütçeleme sisteminde yapısal değişikliğe giden ülkelerden biridir. Bu çalışmada İngiltere Performans Esaslı Bütçeleme sistemi incelenmiş ve değerlendirilmiştir.

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Cite This Article

ÇİLDİR, M. (2022). An assessment of united kingdom's performance based budgeting system. Eskişehir Osmangazi Üniversitesi Sosyal Bilimler Dergisi, Cilt: 11 - Sayı: 2, 217–228. https://ajindex.com/articles/506081

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References (6)

  1. Performance Budgeting in OECD Countries (2007), OECD 2007.
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  3. HM Treasury and Cabinet Office (2004), Devolued Decision-Making;Delevering Better Public Services'': Refining Targets and Performance Management. Coombs H.M Jenkins D.E, (2004)
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