en pl
en pl

Central European Management Journal

Show issue
Year 2017 
Volume 25 
Issue 2

Spending Reviews – a Tool to Support the Effcient Management of Public Funds

Marta Postuła
University of Warsaw
https://orcid.org/0000-0001- 5502-9722

2017 25 (2) Central European Management Journal

DOI 10.7206/jmba.ce.2450-7814.196

Abstract

Purpose: Respective European Union member states’ interest in using spending reviews varies as there are no international mandatory regulations. The EU legislation contains general indications as to maintaining a rational fscal policy, from the provisions of the TFUE, expanded in the Pact for Stability and Growth, and elaborated in 2011.

Methodology: Adopting an interpretative research approach, this article elaborates a multiple explanatory case study design to discover how existing theories about public spending reviews are conceptualized by practitioners in their natural contexts.

Findings: The deteriorated state of many countries’ public fnances, as a result of the global fnancial crisis, has increased the interest in advanced innovative consolidation and fscal stabilization methods. Spending reviews are among the most developed and advanced methods. Such reviews were conducted both by countries that had applied this instrument before (Netherlands, Denmark, Finland, United Kingdom, Australia), and by those that introduced them for the frst time (Ireland, Canada, France). However, reviews are applied in countries characterized by signifcant economic advancement and mature public management systems.

Originality: This article analyses and draws conclusions from several selected countries’ experience to date in using spending reviews. The budget functions are compared using information from the implementation of the spending reviews. This article contributes to flling two main gaps identifed in the literature review.

References

  1. Alińska, A. (2016). Public fnance in Poland. Warszawa: Ofcyna Wydawnicza SGH. [Google Scholar]
  2. Bundesministerium der Finanzen, Abschlussbericht der Projektgruppe Modernisierung des Haushalts­ und Rechnungswesens (MHR) Projektlaufzeit: 1. November 2010 bis 14. Oktober 2013. [Google Scholar]
  3. Bundesministerium der Finanzen, Integrierter Produktrahmen (IPR), http://www.bundesfnanzministerium.de/Content/DE/Standardartikel/Themen/Oeffentliche_ Finanzen/Standards_fuer_Haushalte/integrierter­produktrahmen.html] (11.10.2014). [Google Scholar]
  4. Council Directive 2011/85/EU of 8 November 2011 on requirements for budgetary frameworks of the Memebr States, OJ L 306/41 (23.11.2011). [Google Scholar]
  5. Council of the EU (2013). Press Release, 3227th Council meeting, Economic and Financial Affairs. Brussels. [Google Scholar]
  6. Debets, R. (2007). Performance Budgeting in the Netherlands. OECD Journal on Budgeting, 7(4). [Google Scholar]
  7. DG ECFIN (2014). Thematic Review on the Quality of Public Expenditure. Preparing and Implementing Spending Reviews, Brussels. [Google Scholar]
  8. EC (2014). Yearly cycle of EU member states’ economic policy coordination, http://ec.europa.eu/europe2020/making­it­happen/index_pl.htm (12.11.2014). [Google Scholar]
  9. Franek, S. (2016). Social Objectives in Polish Fiscal Policy – Spending vs Performance. Journal of Management and Business Administration. Central Europe, 24(2), https://doi.org/10.7206/jmba.ce.2450­7814.170 [Google Scholar]
  10. HM Treasury (2010). Spending Review Framework. London, June. [Google Scholar]
  11. Marcel, M., Budgeting for fscal space and government performance beyond the great recession, http://www.oecd.org/eco/public­fnance/budgetingforfscalspace.pdf (21.09.2014). [Google Scholar]
  12. Marczewski, K. (2012). Budżet zadaniowy a cele polityki gospodarczej w Polsce. In: P. Albiński (eds.), Budżetowanie zadaniowe w kontekście sanacji fnansów publicznych w krajach Unii Europejskiej. Warszawa: Ofcyna Wydawnicza SGH. [Google Scholar]
  13. Orłowski, W. (2010). Ewaluacja – instrument refleksyjnego zarządzania państwem. In: A. Haber and M. Szałaj (eds.), Ewaluacja w strategicznym zarządzaniu publicznym. Warszawa: PARP. [Google Scholar]
  14. OECD (2011). Typology and Implementation of Spending Review. OECD Discussion Paper. Paris. [Google Scholar]
  15. OECD (2014). Working Party of Senior Budget Offcials. Budget Review Germany, GOV/PGC/SBO(2014)1. Paris. [Google Scholar]
  16. Postuła, M. (2009). Rola ewaluacji w budżetowaniu zadaniowym. In: A. Haber and M. Szałaj (eds.), Ewaluacja wobec wyzwań stojących przed sektorem fnansów publicznych. Warszawa: PARP. [Google Scholar]
  17. Robinson, M. (2013). Spending Reviews. OECD, GOV/PGC/SBO(2013)6. Paris. [Google Scholar]
  18. Robinson, M. (2013). Spending Reviews (GOV/PGC/SBO(2013)6) 28 May 2013), Public Governance and Territorial Development Directorate Public Governance Committee Working Party of Senior Budget Offcials 3rd Conference Centre. Paris. [Google Scholar]
  19. Shick, S., Budgeting for fscal space, http://www.oecd.org/gov/budgeting/45361746.pdf (10.09.2014). [Google Scholar]
  20. Tomkiewicz, J. (2013). Ekonomia i kryzys – więcej pytań czy odpowiedzi? Management and Business Administration. Central Europe, 21(2), http://doi.org.10.7206/mba.ce.2084­3356.54 [Google Scholar]
  21. Alińska, A. (2016). Public fnance in Poland. Warszawa: Ofcyna Wydawnicza SGH. [Google Scholar]
  22. Bundesministerium der Finanzen, Abschlussbericht der Projektgruppe Modernisierung des Haushalts­ und Rechnungswesens (MHR) Projektlaufzeit: 1. November 2010 bis 14. Oktober 2013. [Google Scholar]
  23. Bundesministerium der Finanzen, Integrierter Produktrahmen (IPR), http://www.bundesfnanzministerium.de/Content/DE/Standardartikel/Themen/Oeffentliche_ Finanzen/Standards_fuer_Haushalte/integrierter­produktrahmen.html] (11.10.2014). [Google Scholar]
  24. Council Directive 2011/85/EU of 8 November 2011 on requirements for budgetary frameworks of the Memebr States, OJ L 306/41 (23.11.2011). [Google Scholar]
  25. Council of the EU (2013). Press Release, 3227th Council meeting, Economic and Financial Affairs. Brussels. [Google Scholar]
  26. Debets, R. (2007). Performance Budgeting in the Netherlands. OECD Journal on Budgeting, 7(4). [Google Scholar]
  27. DG ECFIN (2014). Thematic Review on the Quality of Public Expenditure. Preparing and Implementing Spending Reviews, Brussels. [Google Scholar]
  28. EC (2014). Yearly cycle of EU member states’ economic policy coordination, http://ec.europa.eu/europe2020/making­it­happen/index_pl.htm (12.11.2014). [Google Scholar]
  29. Franek, S. (2016). Social Objectives in Polish Fiscal Policy – Spending vs Performance. Journal of Management and Business Administration. Central Europe, 24(2), https://doi.org/10.7206/jmba.ce.2450­7814.170 [Google Scholar]
  30. HM Treasury (2010). Spending Review Framework. London, June. [Google Scholar]
  31. Marcel, M., Budgeting for fscal space and government performance beyond the great recession, http://www.oecd.org/eco/public­fnance/budgetingforfscalspace.pdf (21.09.2014). [Google Scholar]
  32. Marczewski, K. (2012). Budżet zadaniowy a cele polityki gospodarczej w Polsce. In: P. Albiński (eds.), Budżetowanie zadaniowe w kontekście sanacji fnansów publicznych w krajach Unii Europejskiej. Warszawa: Ofcyna Wydawnicza SGH. [Google Scholar]
  33. Orłowski, W. (2010). Ewaluacja – instrument refleksyjnego zarządzania państwem. In: A. Haber and M. Szałaj (eds.), Ewaluacja w strategicznym zarządzaniu publicznym. Warszawa: PARP. [Google Scholar]
  34. OECD (2011). Typology and Implementation of Spending Review. OECD Discussion Paper. Paris. [Google Scholar]
  35. OECD (2014). Working Party of Senior Budget Offcials. Budget Review Germany, GOV/PGC/SBO(2014)1. Paris. [Google Scholar]
  36. Postuła, M. (2009). Rola ewaluacji w budżetowaniu zadaniowym. In: A. Haber and M. Szałaj (eds.), Ewaluacja wobec wyzwań stojących przed sektorem fnansów publicznych. Warszawa: PARP. [Google Scholar]
  37. Robinson, M. (2013). Spending Reviews. OECD, GOV/PGC/SBO(2013)6. Paris. [Google Scholar]
  38. Robinson, M. (2013). Spending Reviews (GOV/PGC/SBO(2013)6) 28 May 2013), Public Governance and Territorial Development Directorate Public Governance Committee Working Party of Senior Budget Offcials 3rd Conference Centre. Paris. [Google Scholar]
  39. Shick, S., Budgeting for fscal space, http://www.oecd.org/gov/budgeting/45361746.pdf (10.09.2014). [Google Scholar]
  40. Tomkiewicz, J. (2013). Ekonomia i kryzys – więcej pytań czy odpowiedzi? Management and Business Administration. Central Europe, 21(2), http://doi.org.10.7206/mba.ce.2084­3356.54 [Google Scholar]
  41. Alińska, A. (2016). Public fnance in Poland. Warszawa: Ofcyna Wydawnicza SGH. [Google Scholar]
  42. Bundesministerium der Finanzen, Abschlussbericht der Projektgruppe Modernisierung des Haushalts­ und Rechnungswesens (MHR) Projektlaufzeit: 1. November 2010 bis 14. Oktober 2013. [Google Scholar]
  43. Bundesministerium der Finanzen, Integrierter Produktrahmen (IPR), http://www.bundesfnanzministerium.de/Content/DE/Standardartikel/Themen/Oeffentliche_ Finanzen/Standards_fuer_Haushalte/integrierter­produktrahmen.html] (11.10.2014). [Google Scholar]
  44. Council Directive 2011/85/EU of 8 November 2011 on requirements for budgetary frameworks of the Memebr States, OJ L 306/41 (23.11.2011). [Google Scholar]
  45. Council of the EU (2013). Press Release, 3227th Council meeting, Economic and Financial Affairs. Brussels. [Google Scholar]
  46. Debets, R. (2007). Performance Budgeting in the Netherlands. OECD Journal on Budgeting, 7(4). [Google Scholar]
  47. DG ECFIN (2014). Thematic Review on the Quality of Public Expenditure. Preparing and Implementing Spending Reviews, Brussels. [Google Scholar]
  48. EC (2014). Yearly cycle of EU member states’ economic policy coordination, http://ec.europa.eu/europe2020/making­it­happen/index_pl.htm (12.11.2014). [Google Scholar]
  49. Franek, S. (2016). Social Objectives in Polish Fiscal Policy – Spending vs Performance. Journal of Management and Business Administration. Central Europe, 24(2), https://doi.org/10.7206/jmba.ce.2450­7814.170 [Google Scholar]
  50. HM Treasury (2010). Spending Review Framework. London, June. [Google Scholar]
  51. Marcel, M., Budgeting for fscal space and government performance beyond the great recession, http://www.oecd.org/eco/public­fnance/budgetingforfscalspace.pdf (21.09.2014). [Google Scholar]
  52. Marczewski, K. (2012). Budżet zadaniowy a cele polityki gospodarczej w Polsce. In: P. Albiński (eds.), Budżetowanie zadaniowe w kontekście sanacji fnansów publicznych w krajach Unii Europejskiej. Warszawa: Ofcyna Wydawnicza SGH. [Google Scholar]
  53. Orłowski, W. (2010). Ewaluacja – instrument refleksyjnego zarządzania państwem. In: A. Haber and M. Szałaj (eds.), Ewaluacja w strategicznym zarządzaniu publicznym. Warszawa: PARP. [Google Scholar]
  54. OECD (2011). Typology and Implementation of Spending Review. OECD Discussion Paper. Paris. [Google Scholar]
  55. OECD (2014). Working Party of Senior Budget Offcials. Budget Review Germany, GOV/PGC/SBO(2014)1. Paris. [Google Scholar]
  56. Postuła, M. (2009). Rola ewaluacji w budżetowaniu zadaniowym. In: A. Haber and M. Szałaj (eds.), Ewaluacja wobec wyzwań stojących przed sektorem fnansów publicznych. Warszawa: PARP. [Google Scholar]
  57. Robinson, M. (2013). Spending Reviews. OECD, GOV/PGC/SBO(2013)6. Paris. [Google Scholar]
  58. Robinson, M. (2013). Spending Reviews (GOV/PGC/SBO(2013)6) 28 May 2013), Public Governance and Territorial Development Directorate Public Governance Committee Working Party of Senior Budget Offcials 3rd Conference Centre. Paris. [Google Scholar]
  59. Shick, S., Budgeting for fscal space, http://www.oecd.org/gov/budgeting/45361746.pdf (10.09.2014). [Google Scholar]
  60. Tomkiewicz, J. (2013). Ekonomia i kryzys – więcej pytań czy odpowiedzi? Management and Business Administration. Central Europe, 21(2), http://doi.org.10.7206/mba.ce.2084­3356.54 [Google Scholar]
  61. Alińska, A. (2016). Public fnance in Poland. Warszawa: Ofcyna Wydawnicza SGH. [Google Scholar]
  62. Bundesministerium der Finanzen, Abschlussbericht der Projektgruppe Modernisierung des Haushalts­ und Rechnungswesens (MHR) Projektlaufzeit: 1. November 2010 bis 14. Oktober 2013. [Google Scholar]
  63. Bundesministerium der Finanzen, Integrierter Produktrahmen (IPR), http://www.bundesfnanzministerium.de/Content/DE/Standardartikel/Themen/Oeffentliche_ Finanzen/Standards_fuer_Haushalte/integrierter­produktrahmen.html] (11.10.2014). [Google Scholar]
  64. Council Directive 2011/85/EU of 8 November 2011 on requirements for budgetary frameworks of the Memebr States, OJ L 306/41 (23.11.2011). [Google Scholar]
  65. Council of the EU (2013). Press Release, 3227th Council meeting, Economic and Financial Affairs. Brussels. [Google Scholar]
  66. Debets, R. (2007). Performance Budgeting in the Netherlands. OECD Journal on Budgeting, 7(4). [Google Scholar]
  67. DG ECFIN (2014). Thematic Review on the Quality of Public Expenditure. Preparing and Implementing Spending Reviews, Brussels. [Google Scholar]
  68. EC (2014). Yearly cycle of EU member states’ economic policy coordination, http://ec.europa.eu/europe2020/making­it­happen/index_pl.htm (12.11.2014). [Google Scholar]
  69. Franek, S. (2016). Social Objectives in Polish Fiscal Policy – Spending vs Performance. Journal of Management and Business Administration. Central Europe, 24(2), https://doi.org/10.7206/jmba.ce.2450­7814.170 [Google Scholar]
  70. HM Treasury (2010). Spending Review Framework. London, June. [Google Scholar]
  71. Marcel, M., Budgeting for fscal space and government performance beyond the great recession, http://www.oecd.org/eco/public­fnance/budgetingforfscalspace.pdf (21.09.2014). [Google Scholar]
  72. Marczewski, K. (2012). Budżet zadaniowy a cele polityki gospodarczej w Polsce. In: P. Albiński (eds.), Budżetowanie zadaniowe w kontekście sanacji fnansów publicznych w krajach Unii Europejskiej. Warszawa: Ofcyna Wydawnicza SGH. [Google Scholar]
  73. Orłowski, W. (2010). Ewaluacja – instrument refleksyjnego zarządzania państwem. In: A. Haber and M. Szałaj (eds.), Ewaluacja w strategicznym zarządzaniu publicznym. Warszawa: PARP. [Google Scholar]
  74. OECD (2011). Typology and Implementation of Spending Review. OECD Discussion Paper. Paris. [Google Scholar]
  75. OECD (2014). Working Party of Senior Budget Offcials. Budget Review Germany, GOV/PGC/SBO(2014)1. Paris. [Google Scholar]
  76. Postuła, M. (2009). Rola ewaluacji w budżetowaniu zadaniowym. In: A. Haber and M. Szałaj (eds.), Ewaluacja wobec wyzwań stojących przed sektorem fnansów publicznych. Warszawa: PARP. [Google Scholar]
  77. Robinson, M. (2013). Spending Reviews. OECD, GOV/PGC/SBO(2013)6. Paris. [Google Scholar]
  78. Robinson, M. (2013). Spending Reviews (GOV/PGC/SBO(2013)6) 28 May 2013), Public Governance and Territorial Development Directorate Public Governance Committee Working Party of Senior Budget Offcials 3rd Conference Centre. Paris. [Google Scholar]
  79. Shick, S., Budgeting for fscal space, http://www.oecd.org/gov/budgeting/45361746.pdf (10.09.2014). [Google Scholar]
  80. Tomkiewicz, J. (2013). Ekonomia i kryzys – więcej pytań czy odpowiedzi? Management and Business Administration. Central Europe, 21(2), http://doi.org.10.7206/mba.ce.2084­3356.54 [Google Scholar]
  81. Alińska, A. (2016). Public fnance in Poland. Warszawa: Ofcyna Wydawnicza SGH. [Google Scholar]
  82. Bundesministerium der Finanzen, Abschlussbericht der Projektgruppe Modernisierung des Haushalts­ und Rechnungswesens (MHR) Projektlaufzeit: 1. November 2010 bis 14. Oktober 2013. [Google Scholar]
  83. Bundesministerium der Finanzen, Integrierter Produktrahmen (IPR), http://www.bundesfnanzministerium.de/Content/DE/Standardartikel/Themen/Oeffentliche_ Finanzen/Standards_fuer_Haushalte/integrierter­produktrahmen.html] (11.10.2014). [Google Scholar]
  84. Council Directive 2011/85/EU of 8 November 2011 on requirements for budgetary frameworks of the Memebr States, OJ L 306/41 (23.11.2011). [Google Scholar]
  85. Council of the EU (2013). Press Release, 3227th Council meeting, Economic and Financial Affairs. Brussels. [Google Scholar]
  86. Debets, R. (2007). Performance Budgeting in the Netherlands. OECD Journal on Budgeting, 7(4). [Google Scholar]
  87. DG ECFIN (2014). Thematic Review on the Quality of Public Expenditure. Preparing and Implementing Spending Reviews, Brussels. [Google Scholar]
  88. EC (2014). Yearly cycle of EU member states’ economic policy coordination, http://ec.europa.eu/europe2020/making­it­happen/index_pl.htm (12.11.2014). [Google Scholar]
  89. Franek, S. (2016). Social Objectives in Polish Fiscal Policy – Spending vs Performance. Journal of Management and Business Administration. Central Europe, 24(2), https://doi.org/10.7206/jmba.ce.2450­7814.170 [Google Scholar]
  90. HM Treasury (2010). Spending Review Framework. London, June. [Google Scholar]
  91. Marcel, M., Budgeting for fscal space and government performance beyond the great recession, http://www.oecd.org/eco/public­fnance/budgetingforfscalspace.pdf (21.09.2014). [Google Scholar]
  92. Marczewski, K. (2012). Budżet zadaniowy a cele polityki gospodarczej w Polsce. In: P. Albiński (eds.), Budżetowanie zadaniowe w kontekście sanacji fnansów publicznych w krajach Unii Europejskiej. Warszawa: Ofcyna Wydawnicza SGH. [Google Scholar]
  93. Orłowski, W. (2010). Ewaluacja – instrument refleksyjnego zarządzania państwem. In: A. Haber and M. Szałaj (eds.), Ewaluacja w strategicznym zarządzaniu publicznym. Warszawa: PARP. [Google Scholar]
  94. OECD (2011). Typology and Implementation of Spending Review. OECD Discussion Paper. Paris. [Google Scholar]
  95. OECD (2014). Working Party of Senior Budget Offcials. Budget Review Germany, GOV/PGC/SBO(2014)1. Paris. [Google Scholar]
  96. Postuła, M. (2009). Rola ewaluacji w budżetowaniu zadaniowym. In: A. Haber and M. Szałaj (eds.), Ewaluacja wobec wyzwań stojących przed sektorem fnansów publicznych. Warszawa: PARP. [Google Scholar]
  97. Robinson, M. (2013). Spending Reviews. OECD, GOV/PGC/SBO(2013)6. Paris. [Google Scholar]
  98. Robinson, M. (2013). Spending Reviews (GOV/PGC/SBO(2013)6) 28 May 2013), Public Governance and Territorial Development Directorate Public Governance Committee Working Party of Senior Budget Offcials 3rd Conference Centre. Paris. [Google Scholar]
  99. Shick, S., Budgeting for fscal space, http://www.oecd.org/gov/budgeting/45361746.pdf (10.09.2014). [Google Scholar]
  100. Tomkiewicz, J. (2013). Ekonomia i kryzys – więcej pytań czy odpowiedzi? Management and Business Administration. Central Europe, 21(2), http://doi.org.10.7206/mba.ce.2084­3356.54 [Google Scholar]
  101. Alińska, A. (2016). Public fnance in Poland. Warszawa: Ofcyna Wydawnicza SGH. [Google Scholar]
  102. Bundesministerium der Finanzen, Abschlussbericht der Projektgruppe Modernisierung des Haushalts­ und Rechnungswesens (MHR) Projektlaufzeit: 1. November 2010 bis 14. Oktober 2013. [Google Scholar]
  103. Bundesministerium der Finanzen, Integrierter Produktrahmen (IPR), http://www.bundesfnanzministerium.de/Content/DE/Standardartikel/Themen/Oeffentliche_ Finanzen/Standards_fuer_Haushalte/integrierter­produktrahmen.html] (11.10.2014). [Google Scholar]
  104. Council Directive 2011/85/EU of 8 November 2011 on requirements for budgetary frameworks of the Memebr States, OJ L 306/41 (23.11.2011). [Google Scholar]
  105. Council of the EU (2013). Press Release, 3227th Council meeting, Economic and Financial Affairs. Brussels. [Google Scholar]
  106. Debets, R. (2007). Performance Budgeting in the Netherlands. OECD Journal on Budgeting, 7(4). [Google Scholar]
  107. DG ECFIN (2014). Thematic Review on the Quality of Public Expenditure. Preparing and Implementing Spending Reviews, Brussels. [Google Scholar]
  108. EC (2014). Yearly cycle of EU member states’ economic policy coordination, http://ec.europa.eu/europe2020/making­it­happen/index_pl.htm (12.11.2014). [Google Scholar]
  109. Franek, S. (2016). Social Objectives in Polish Fiscal Policy – Spending vs Performance. Journal of Management and Business Administration. Central Europe, 24(2), https://doi.org/10.7206/jmba.ce.2450­7814.170 [Google Scholar]
  110. HM Treasury (2010). Spending Review Framework. London, June. [Google Scholar]
  111. Marcel, M., Budgeting for fscal space and government performance beyond the great recession, http://www.oecd.org/eco/public­fnance/budgetingforfscalspace.pdf (21.09.2014). [Google Scholar]
  112. Marczewski, K. (2012). Budżet zadaniowy a cele polityki gospodarczej w Polsce. In: P. Albiński (eds.), Budżetowanie zadaniowe w kontekście sanacji fnansów publicznych w krajach Unii Europejskiej. Warszawa: Ofcyna Wydawnicza SGH. [Google Scholar]
  113. Orłowski, W. (2010). Ewaluacja – instrument refleksyjnego zarządzania państwem. In: A. Haber and M. Szałaj (eds.), Ewaluacja w strategicznym zarządzaniu publicznym. Warszawa: PARP. [Google Scholar]
  114. OECD (2011). Typology and Implementation of Spending Review. OECD Discussion Paper. Paris. [Google Scholar]
  115. OECD (2014). Working Party of Senior Budget Offcials. Budget Review Germany, GOV/PGC/SBO(2014)1. Paris. [Google Scholar]
  116. Postuła, M. (2009). Rola ewaluacji w budżetowaniu zadaniowym. In: A. Haber and M. Szałaj (eds.), Ewaluacja wobec wyzwań stojących przed sektorem fnansów publicznych. Warszawa: PARP. [Google Scholar]
  117. Robinson, M. (2013). Spending Reviews. OECD, GOV/PGC/SBO(2013)6. Paris. [Google Scholar]
  118. Robinson, M. (2013). Spending Reviews (GOV/PGC/SBO(2013)6) 28 May 2013), Public Governance and Territorial Development Directorate Public Governance Committee Working Party of Senior Budget Offcials 3rd Conference Centre. Paris. [Google Scholar]
  119. Shick, S., Budgeting for fscal space, http://www.oecd.org/gov/budgeting/45361746.pdf (10.09.2014). [Google Scholar]
  120. Tomkiewicz, J. (2013). Ekonomia i kryzys – więcej pytań czy odpowiedzi? Management and Business Administration. Central Europe, 21(2), http://doi.org.10.7206/mba.ce.2084­3356.54 [Google Scholar]

Full metadata record

Cite this record

APA style

Marta Postuła (2017). Postuła, M.. (2017). Spending Reviews – a Tool to Support the Effcient Management of Public Funds. Central European Management Journal, 25(2), 63-90. https://doi.org/10.7206/jmba.ce.2450-7814.196 (Original work published 2017)

MLA style

Marta Postuła. Postuła, M.. “Spending Reviews – A Tool To Support The Effcient Management Of Public Funds”. 2017. Central European Management Journal, vol. 25, no. 2, 2017, pp. 63-90.

Chicago style

Marta Postuła. Postuła, Marta . “Spending Reviews – A Tool To Support The Effcient Management Of Public Funds”. Central European Management Journal, Central European Management Journal, 25, no. 2 (2017): 63-90. doi:10.7206/jmba.ce.2450-7814.196.