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Building a World-Class Civil Service for Twenty-First Century India$
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S.K. Das

Print publication date: 2010

Print ISBN-13: 9780198068662

Published to Oxford Scholarship Online: October 2012

DOI: 10.1093/acprof:oso/9780198068662.001.0001

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PRINTED FROM OXFORD SCHOLARSHIP ONLINE (oxford.universitypressscholarship.com). (c) Copyright Oxford University Press, 2021. All Rights Reserved. An individual user may print out a PDF of a single chapter of a monograph in OSO for personal use. date: 06 December 2021

Integrating Financial Management with Performance Management

Integrating Financial Management with Performance Management

Chapter:
(p.125) Eight Integrating Financial Management with Performance Management
Source:
Building a World-Class Civil Service for Twenty-First Century India
Author(s):

S. K. DAS

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780198068662.003.0008

To achieve results and motivate good performance, financial management systems must be integrated with performance management systems so that they share the same mission. Results-orientation in the civil service is possible if results-based budgeting is adopted to replace the traditional line-item budgeting. Four basic performance tests are required in results-based budgeting—inputs, outputs, efficiency, and impact assessment. There are, at least, four key interrelated elements involved in the integration of financial and performance management systems—budget making and target setting, budget making and performance monitoring and reporting, budget implementation and performance management, and the accounting and performance management systems. If India wants to focus on results-orientation in its civil service, it must institute reforms and then integrate its financial and performance management systems.

Keywords:   financial management, performance management, integration, results-orientation, results-based budgeting, accounting, reforms, outputs and outcomes, inputs

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