A New Budgetary Management Based On Results And Performance; Perception Of The Lolf By Senior Executives In Algeria
Résumé: In order to improve the performance of public organization, to be more transparent and efficient, several countries have initiated reforms in their public managing through the introduction of a new management method. It’s about managing results and performance. However, improving the performance of these organizations requires certain reforms under the term “New Public Management”. It is in this context that countries have initiated a whole system of budgetary modernization based on results and performance, including Algeria with the adoption of organic law n018-15 of September 02, 2018 relating to the laws of finance (LOLF). This article aims to assess the senior executives involved in this field in Algeria, conceive the links that may exist between the new budget management based on the results since the LOLF and the performance of the public administration. Questions were addressed to a sample of executives and specialists. Namely, officials in charge of budget management, public finance inspectors and public finance experts. Among the main answers, it turns out that almost all the managers questioned agree on the limits of the old practices. They support that the LOLF proposes a new approach to improve the effectiveness of public policies.
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