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- W2502298030 abstract "As in other continental European countries, public administration in Spain has a legalistic tradition focused heavily on the detailed regulation of procedures and the application of strict control mechanisms. The budgeting system has traditionally been focused on compliance—that is, on the control of the level and objects of spending rather than on the results of spending. Civil servants responsible for budget preparation and execution therefore have concentrated their efforts on complying with the budget legislation and instructions established in regulations, without much concern with the efficiency and effectiveness of their initiatives.KeywordsPublic SpendingStrategic ObjectiveBudget ProcessPerformance BudgetPerformance AuditThese keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves." @default.
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- W2502298030 date "2007-01-01" @default.
- W2502298030 modified "2023-09-27" @default.
- W2502298030 title "Three Decades of Reforms in Spain" @default.
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- W2502298030 doi "https://doi.org/10.1057/9781137001528_17" @default.
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