La reforma presupuestaria francesa: ¿Cómo mantener un discurso sobre la calidad mientras la mayoría de los indicadores se centran en la eficacia?

Roula Masou

doi:10.24965/reala.vi315-316.10042

Authors

Roula Masou Universidad Paris Est Marne la Vallée (Francia)

DOI:

https://doi.org/10.24965/reala.vi315-316.10042

Keywords:

Public performance, budgetary reform, efficiency, effectiveness, effectivity, LOLF

Abstract

This article aims to shed the light and explain the concept of public performance within the state’s budgetary reform. In addition, it analyzes the concept form of performance and the various models of operations cited in the relevant literature which seem to be largely controversial. The research recognizes that the structural contradictions related to public performance are repeatedly present and largely inherent in the budgetary system itself. This article examines the different forms of public performance operational issues in three countries: the United Kingdom, the United States of America and Canada. This examination is performed in view of the reform of the State’s budget in those countries. The French experience termed “LOLF” is presented and utilized empirically in this research. An examination of the need for the State to focus on these techniques is provided for the purpose of evaluating the effectiveness, efficiency and effectivity of LOLF. Also to explore ways to improve the overall performance of the state’s budgetary system.

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Author Biography

Roula Masou, Universidad Paris Est Marne la Vallée (Francia)

Doctora en Ciencias de Gestión Pública en la Universidad de Paris Est Marne la Vallée y Profesora-investigadora sobre temas de gestión pública, los valores públicos, los indicadores del rendimiento y la reforma presupuestaria del Estado:An analysis in the trajectory of the French budgetary reform “LOLF”, Papers for the EUROLOC “Local Government studies” en Lausana 21 de junio a 1 de julio 2009. The role of governmental intervention in the banking sector and its effects on the national accounting schemes, investigación efectuada por A.A.O.I.F.I (Accounting y Auditing Organization for Financial Institutions) en Bahreïn. febrero-abril 2006. The role of accounting information in Stock Market, en colaboración con el Dr. Nedal ALCHAAR en la Universidad de Alep. Pertenece a varias asociaciones internacionales como (AIRMAP), Paris; Instituto de Economía de la Universidad de Barcelona y a grupos temáticos de investigación como Performances des Organisations publiques et de l’Ecopnomie Sociale et Solidaire.