Do programme budget mechanisms improve the efficiency of public spending? Elements of theory and empirical data from Cameroon (Record no. 526220)
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| fixed length control field | 01916nam a22001457a 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 240516b ||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Onana, Simon Pierre |
| 245 ## - TITLE STATEMENT | |
| Title | Do programme budget mechanisms improve the efficiency of public spending? Elements of theory and empirical data from Cameroon |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc | International Review of Administrative Sciences |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 90(1), Mar, 2024: p.185-202 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | This paper sets out to explore the effect of programme budget mechanisms on the efficiency of public spending. To do so, we first conducted an exploratory study among eight officials involved in the preparation and execution of the State budget. This exploratory study then enabled us to construct the variables to produce an analytical model. A survey was carried out among 475 performance chain actors in the central services of 29 ministerial departments of the State of Cameroon. The results obtained using descriptive statistics and simple probit regressions suggest that the mechanisms introduced by the programme budget have a mixed effect on the efficiency of public spending. While, on the one hand, structuring the budget into programmes, actions, activities and tasks, performance measurement indicators and a priori controls on the quality of programmes may have a positive effect on the efficiency of public spending; on the other hand, allocating appropriations according to expected results and costs and a posteriori internal and external budgetary controls have a negative influence on the efficiency of public spending. The study recommends developing the external budgetary controls and introducing internal controls that focus more on performance rather than consistency.- Reproduced https://journals.sagepub.com/doi/abs/10.1177/00208523231201256 |
| 773 ## - HOST ITEM ENTRY | |
| Main entry heading | International Review of Administrative Sciences |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) | |
| Subject DIP | PUBLIC ADMINISTRATION |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Item type | Articles |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Permanent location | Current location | Date acquired | Serial Enumeration / chronology | Barcode | Date last seen | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Indian Institute of Public Administration | Indian Institute of Public Administration | 2024-05-16 | 90(1), Mar, 2024: p.185-202 | AR131971 | 2024-05-16 | Articles |