The public budgeting with observing performance: case of some transitional economies

Abstract

The public affairs management has known an evolution starting from the traditional public budgeting which is interested in how the work must be done (inputs focusing) where Managers are encouraged to spend, not to ‘economize’ or ‘innovate. As a recent evolution, performancebased budgeting looks for outcomes to be reached. That means what programs are able to accomplish with a results Assessment by measurable indicators, making managers responsible for performance, which helps in enhancing more flexibility in management and innovation. Many developed countries have important experiences on applying of performance-based budgeting which had given good results. Recently, many ex-socialist European countries (like Algeria) attempt to adopt the Pbb in order to improve their budget deficits, something that was effectively realized, and that what the paper aims to clarify.