Search for: [Abstract = "There has been debate on progress away from the traditional, line\-based budget to new means of budgeting for a few decades. Most ideas based around “performance\-based budgeting” according to the literature are reviewed in this paper. Education, as well as public finance, comes under public and political scrutiny that has an impact on the structure of performance budgeting in Poland. We present a wide array of issues concerning performance\-based budgeting in Poland and abroad. The set of indicators used in Polish performance budgeting suggests that they have a distinctive qualitative character. It seems that they are not the product of ideological thought from any particular social or political group. International evidence reveals that while performance budgets are aimed at tackling problems identified by particular interest groups, in Poland, indicators monitor quality of public services, using data presently available."]

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