Public Sector Budget Reforms: Trends and Challenges
Bibliographic record
Abstract
Public budgeting systems have been modernized in recent decades. The increased need for performance, efficiency, and the presentation of accounts have given rise to a change in approach, which is reflected in the shift from a budget expressed in terms of expenditure items on a modified cash basis to an approach focusing on impacts, performance, and costs. In spite of this general trend, result-oriented budgeting has been applied in different ways and to varying extents depending on the country. Some countries have fully implemented annual budgeting and accounting practices that focus on impacts, or are in the process of doing so (Australia, the United Kingdom, and Sweden) or performance budgeting (New Zealand). Then there are countries that have adopted impact-oriented budgeting but have maintained modified cash accounting (the Netherlands). Finally, other countries have retained a traditional modified cash program budget where performance and results are only included in the explanatory documents associated with the budget process (Canada and the United States). Governments are thus actively striving to reform their budget systems, although they have to deal with a number of challenges, since their budget systems serve multiple purposes and users that may not always be compatible.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.025 | 0.043 |
| Meta-epidemiology (narrow) | 0.001 | 0.001 |
| Meta-epidemiology (broad) | 0.001 | 0.001 |
| Bibliometrics | 0.005 | 0.020 |
| Science and technology studies | 0.002 | 0.004 |
| Scholarly communication | 0.014 | 0.012 |
| Open science | 0.003 | 0.004 |
| Research integrity | 0.005 | 0.006 |
| Insufficient payload (model declined to judge) | 0.010 | 0.002 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".