Ditemukan 1 dokumen yang sesuai dengan query
Lorenz, Christiane
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[Derived from the international literature on experiences with performance budgeting five elements which constitute performance budgeting as a comprehensive system can be identified in this book. This new definition is then applied to the German state level in order to investigate whether performance budgeting is effective in Germany, in detail, whether it actually leads to a reduction of public expenditure. With a survey in the state Ministries of Finance and an individually constructed panel dataset, ...
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Wiesbaden: [Gabler Verlag, Gabler Verlag], 2012
e20397494
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