@article{2018,title={THE FUTURE CHALLENGES OF THE PERFORMANCE BUDGETING SYSTEMWILL IT BE JUST A PAPER EXERCISE OR AN IMPORTANT DOCUMENT FOR THE FISCAL PERFORMANCE?},abstractNode={Almost all OECD countries implement a performance budgeting system (PB) into their fiscal framework. Because not only they are influenced by the New Public Management Approach but also they want to improve their fiscal performance. Countries have in place a standard performance budgeting framework which is applied uniformly across central government organizations. However, there are some differences between countries and there is a still debate about challenges which affect the success of the PB and whether it’s successful or not. This study aim is to contribute this debate by trying to find answers to two questions: (1) How well PB is accomplishing linking between results and funds for overall objectives? and (2) What are the future challenges while adopting the PB in a country? Literature review and descriptive analyses are used to determine the current situation and future challenges of the PB by exploring literature and analyzing data from OECD Performance Budgeting Survey in 2016. As a result, practitioners think that there are some challenges for countries that they cope with, like lack of time, staff, operating funds to devote to performance evaluations.},author={Fatih DEYNELİ},year={2018},journal={The Journal of Social Sciences}}