Performance-Oriented Budgeting: Between Innovative Dynamism and Ownership Perspective

Abstract

The purpose of the LOLF is to establish a managerial culture within the public sphere, with the aim of optimising financial choices in perfect harmony with the State's political orientations. This process can be seen as an innovation whose key factors need to be highlighted, while the precise evaluation of its appropriation is crucial. Moreover, the budget is of crucial importance as a control tool, requiring prior approval by the legislature, followed by systematic accountability on the part of the government to Parliament. The aim of this article is to illustrate how to encourage innovation and the implementation of management tools in this area, so that they are fully appropriated by all stakeholders