Program budgeting in Australian local government: a study of implementation and outcomes

Article Abstract:

A study of program budgeting implementation in the State of Victoria, Australia was undertaken to evaluate the extent of implementation of a specific system that categorized expenses according to municipal aims. Results showed that although the subject system had been adopted by many localities, its advantages have not filtered through because of either a lack of familiarity with the system by implementors or limited staff involvement. Regardless of what system was used, many local authorities reported using cost benefit analysis and performance measurements.

Analysis, Evaluation, Economic policy, Fiscal policy, Victoria, Local budgets, Victoria, Australia

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IMPLEMENTATION MODE AND LOCAL GOVERNMENT PERFORMANCE MEASUREMENT: A NORWEGIAN EXPERIENCE

Article Abstract:

Success of performance measurement implementation at the local government level is often affected by the approach taken. Four projects from 1983 to 1998 in Norwegian local government indicate that decoupling performance indicators from organizational objectives during implementation aids in success.These case studies also provide insigts into theory and how to achieve performance indicators in local government.

Public Administration, Norway, Local Government, Political aspects

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Budgeting in Catholic Parishes: An Exploratory Study

Article Abstract:

This paper studies the accounting methods in Catholic parishes and the use of budgeting.

United States, Finance, Churches, Catholic, Catholic churches

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