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Autor
Postuła Marta (University of Warsaw, Poland)
Tytuł
Spending Reviews - a Tool to Support the Efficient Management of Public Funds
Źródło
Journal of Management and Business Administration. Central Europe, 2017, vol. 25, nr 2, s. 63-90, rys., tab., bibliogr. 20 poz.
Słowa kluczowe
Finanse publiczne, Wydatki publiczne, Fundusze publiczne
Public finance, Public expenditures, Public funds
Uwagi
Klasyfikacja JEL: H61, H72
summ.
Abstrakt
Purpose: Respective European Union member states' interest in using spending reviews varies as there are no international mandatory regulations. The EU legislation contains general indications as to maintaining a rational fiscal policy, from the provisions of the TFUE, expanded in the Pact for Stability and Growth, and elaborated in 2011.

Methodology: Adopting an interpretative research approach, this article elaborates a multiple explanatory case study design to discover how existing theories about public spending reviews are conceptualized by practitioners in their natural contexts.

Findings: The deteriorated state of many countries' public finances, as a result of the global financial crisis, has increased the interest in advanced innovative consolidation and fiscal stabilization methods. Spending reviews are among the most developed and advanced methods. Such reviews were conducted both by countries that had applied this instrument before (Netherlands, Denmark, Finland, United Kingdom, Australia), and by those that introduced them for the first time (Ireland, Canada, France). However, reviews are applied in countries characterized by significant economic advancement and mature public management systems.

Originality: This article analyses and draws conclusions from several selected countries' experience to date in using spending reviews. The budget functions are compared using information from the implementation of the spending reviews. This article contributes to filling two main gaps identified in the literature review. (original abstract)
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Bibliografia
Pokaż
  1. Alińska, A. (2016). Public fnance in Poland. Warszawa: Ofcyna Wydawnicza SGH.
  2. Bundesministerium der Finanzen, Abschlussbericht der Projektgruppe Modernisierung des Haushalts und Rechnungswesens (MHR) Projektlaufzeit: 1. November 2010 bis 14. Oktober 2013.
  3. Bundesministerium der Finanzen, Integrierter Produktrahmen (IPR), http://www.bundesfnanzministerium.de/Content/DE/Standardartikel/Themen/Oeffentliche_ Finanzen/Standards_fuer_Haushalte/integrierterproduktrahmen.html] (11.10.2014).
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  5. Council of the EU (2013). Press Release, 3227th Council meeting, Economic and Financial Affairs. Brussels.
  6. Debets, R. (2007). Performance Budgeting in the Netherlands. OECD Journal on Budgeting, 7(4).
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  8. EC (2014). Yearly cycle of EU member states' economic policy coordination, http://ec.europa.eu/europe2020/makingithappen/index_pl.htm (12.11.2014).
  9. Franek, S. (2016). Social Objectives in Polish Fiscal Policy - Spending vs Performance. Journal of Management and Business Administration. Central Europe, 24(2), https://doi.org/10.7206/jmba.ce.24507814.170
  10. HM Treasury (2010). Spending Review Framework. London, June.
  11. Marcel, M., Budgeting for fscal space and government performance beyond the great recession, http://www.oecd.org/eco/publicfnance/budgetingforfscalspace.pdf (21.09.2014).
  12. Marczewski, K. (2012). Budżet zadaniowy a cele polityki gospodarczej w Polsce. In: P. Albiński (eds.), Budżetowanie zadaniowe w kontekście sanacji fnansów publicznych w krajach Unii Europejskiej. Warszawa: Ofcyna Wydawnicza SGH.
  13. Orłowski, W. (2010). Ewaluacja - instrument refleksyjnego zarządzania państwem. In: A. Haber and M. Szałaj (eds.), Ewaluacja w strategicznym zarządzaniu publicznym. Warszawa: PARP.
  14. OECD (2011). Typology and Implementation of Spending Review. OECD Discussion Paper. Paris.
  15. OECD (2014). Working Party of Senior Budget Offcials. Budget Review Germany, GOV/PGC/SBO(2014)1. Paris.
  16. Postuła, M. (2009). Rola ewaluacji w budżetowaniu zadaniowym. In: A. Haber and M. Szałaj (eds.), Ewaluacja wobec wyzwań stojących przed sektorem fnansów publicznych. Warszawa: PARP.
  17. Robinson, M. (2013). Spending Reviews. OECD, GOV/PGC/SBO(2013)6. Paris.
  18. Robinson, M. (2013). Spending Reviews (GOV/PGC/SBO(2013)6) 28 May 2013), Public Governance and Territorial Development Directorate Public Governance Committee Working Party of Senior Budget Offcials 3rd Conference Centre. Paris.
  19. Shick, S., Budgeting for fscal space, http://www.oecd.org/gov/budgeting/45361746.pdf (10.09.2014).
  20. Tomkiewicz, J. (2013). Ekonomia i kryzys - więcej pytań czy odpowiedzi? Management and Business Administration. Central Europe, 21(2), http://doi.org.10.7206/mba.ce.20843356.54
Cytowane przez
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ISSN
2450-7814
Język
eng
URI / DOI
http://dx.doi.org/10.7206/jmba.ce.2450-7814.196
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