Munich Personal RePEc Archive

Cuáles son los resultados del Presupuesto por Resultados

Sour, Laura (2008): Cuáles son los resultados del Presupuesto por Resultados. Published in: Trimestre Fiscal No. 87 (October 2008): pp. 329-357.


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The abundance of contemporary literature on the Budget by Results method (BBR) it is a call to researchers to analyze the advantages and limitations of this approach. The first section of this work presents a brief overview of the New Public Administration (NPA), and how the demand for new methodologies like the BBR evolved at the international level. In the second section, based on international evidence, there is a discussion regarding the concept and definition of the BBR. The third section shows that there is not a definitive set of initial conditions that guarantees the successful implementation of the BBR. In the fourth section there is a list of the organizational, political and accounting factors that also influence the implementation of the BBR. The fifth section presents a survey of the perceptions of the public servants involved in the implementation and evaluation of the BBR at the international level. The sixth section presents the main challenges for the successful implementation of the BBR system in the Mexican case. The final section questions both the methodology used to evaluate the implementation of the BBR and, the extent on which the BBR can contribute to evaluate the performance of the public sector.

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