OECD Journal on Budgeting, Volume 2012 Issue 3

Introducing accountable budgeting: lessons from a decade of performance-based budgeting in the Netherlands

DOI:10.1787/budget-12-5k455r12vs37

This article assesses the experience of the Netherlands with performance budgeting since full programme and performance budgeting was introduced in 1999-2002. The lessons learned so far resulted in 2012 in a reform called “Accountable Budgeting ...



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