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The impact of Korean performance budgeting on budgetary programmes

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  • The impact of Korean performance budgeting on budgetary programmes
  • Cho, Incheul
  • The University of Birmingham


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Title The impact of Korean performance budgeting on budgetary programmes
Similar Titles
Material Type Articles
Author(English)

Cho, Incheul

Publisher

[Birmingham]:The University of Birmingham

Date 2010-11
Subject Country South Korea(Asia and Pacific)
Language English
File Type Link
Subject Economy < Financial Policy
Economy < Economic Administration
Holding The University of Birmingham

Abstract

This study examines the impact of the Korean system of performance budgeting on government spending programmes. It sets out to examine the associations between a programme‟s future budget and its past performance and also the impact of performance budgeting on managerial practices. Much of the study uses quantitative techniques – particularly regression analysis and analysis of variance (ANOVA). Regression analysis is used to examine the links between budget decisions and performance, by analysing the impact on budget changes of SABP (Self-Assessment of Budgetary Programmes) scores (or grades) of programmes which the SABP assessed from 2005 to 2007. Secondly, ANOVA is used to examine changes in seven managerial practices: goal clarity, goal difficulty, budget adequacy, budget flexibility, budget participation, procedure formalization, and support from higher management, using perceptual data of 807 administrators in the Korean central government. (The rest omitted)