The Impact of Performance Budgeting on Public Spending in Germany’s Laender (Record no. 103979)

000 -LEADER
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001 - CONTROL NUMBER
control field 978-3-8349-3483-3
003 - CONTROL NUMBER IDENTIFIER
control field DE-He213
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20140220083333.0
007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION
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fixed length control field 111128s2012 gw | s |||| 0|eng d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9783834934833
-- 978-3-8349-3483-3
024 7# - OTHER STANDARD IDENTIFIER
Standard number or code 10.1007/978-3-8349-3483-3
Source of number or code doi
050 #4 - LIBRARY OF CONGRESS CALL NUMBER
Classification number HB71-74
072 #7 - SUBJECT CATEGORY CODE
Subject category code K
Source bicssc
072 #7 - SUBJECT CATEGORY CODE
Subject category code BUS000000
Source bisacsh
082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 330
Edition number 23
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Lorenz, Christiane.
Relator term author.
245 14 - TITLE STATEMENT
Title The Impact of Performance Budgeting on Public Spending in Germany’s Laender
Medium [electronic resource] /
Statement of responsibility, etc by Christiane Lorenz.
264 #1 -
-- Wiesbaden :
-- Gabler Verlag,
-- 2012.
300 ## - PHYSICAL DESCRIPTION
Extent XVII, 143p. 13 illus., 1 illus. in color.
Other physical details online resource.
336 ## -
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-- computer
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-- online resource
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520 ## - SUMMARY, ETC.
Summary, etc After several years of practice, the question arises whether performance budgeting as one part of the New Public Management reforms has been effective. Derived from the international literature on experiences with performance budgeting Christiane Lorenz identifies five elements which constitute performance budgeting as a comprehensive system. This new definition is then applied to the German states in order to investigate whether performance budgeting actually leads to a reduction of public expenditure. With a survey in the state Ministries of Finance the impact of the German performance budgeting reforms on their major aim, the enhancement of fiscal discipline, is empirically analyzed. The main result is that the potential of expenditure savings is prolonged by the enormous investments in the beginning.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Economics.
650 14 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Economics/Management Science.
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Economics/Management Science, general.
710 2# - ADDED ENTRY--CORPORATE NAME
Corporate name or jurisdiction name as entry element SpringerLink (Online service)
773 0# - HOST ITEM ENTRY
Title Springer eBooks
776 08 - ADDITIONAL PHYSICAL FORM ENTRY
Display text Printed edition:
International Standard Book Number 9783834934826
856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier http://dx.doi.org/10.1007/978-3-8349-3483-3
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