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Managerial discretion and accountability for performance in budgeting - evolution of spending authority, results orientes management, performance measurement, and policy program evaluation -

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Authors
Oh, Yeon-Cheon; Lee, Jae-Won
Issue Date
1995
Publisher
Graduate School of Public Administration, Seoul National University
Citation
Korean Journal of Policy Studies, Vol.10, pp. 1-20
Abstract
Budgeting is an important part of the accountability process because it provides
judgement of the credibility, lawfulness, and the performance of financial statements
and of the manner in which public officials have carried out their responsibilities. By
examining the procedures, operations, and management of policies or programs,
budgeting can help agencies or organizations improve efficiency and economy. By
conducting an evaluation focusing on whether a program was carried out as planned
and met its objects or whether a program produced some change, or both, budgeting
can also help decision makers improve the effectiveness of public sector operations.
Budgeting reforms imply change for the better; it alludes to improvement, thus
according to a value judgement to the process of succession. In effect, budgetary
reform would indicate that the progression of change from control to management to
planning was such an improvement. According to Allen Schick, budget reform always
has three purposes; planning, management, and control(Schick, 1966;244).
ISSN
1225-5017
Language
English
URI
https://hdl.handle.net/10371/70342
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Graduate School of Public Administration (행정대학원)Dept. of Public Administration (행정학과)Korean Journal of Policy Studies (정책논총)Korean Journal of Policy Studies (정책논총) vol.10 (1995)
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