Results-oriented Budget Practice in oecd countries odi working Papers 209

Term Definition 
Source 
services and IT systems. 
Intermediate
outcomes 
The result of the delivery of outputs, third party 
outputs or the use of administered items that 
contribute to (higher level or longer-term) intended 
outcomes. They are closely related to effectiveness 
indicators.
Chan et al (2002) 
Objective
The high-level, enduring benefit towards which effort 
is directed. The term is roughly equivalent to Strategic 
Outcome. For technical precision, Treasury Board 
Secretariat recommends that Strategic Outcome be 
used
Treasury Board of 
Canada Secretariat, 2001 
Objectives
An objective is a succinct statement of the key goal(s) 
being pursed over the medium- to long-run. 
Objectives reflect the key components of the intended 
strategy.
Ellis and Mitchell (2002) 
Outcome 
An external consequence attributed to an organisation, 
policy, program or initiative that is considered 
significant in relation to its commitments. Outcomes 
may be described as immediate, intermediate or final, 
direct or indirect, intended or unintended 
Treasury Board of 
Canada Secretariat, 2001 
Outcome (final) 
These are generally outcomes that take a longer period 
to be realised, are subject to influences beyond the 
policy, program or initiative, and can also be at a more 
strategic level 
Treasury Board of 
Canada Secretariat, 2001 
Outcomes 
The Public Finance Act (1989) states 
“Outcomes” means the impacts on, or the 
consequences for, the community of the outputs or 
activities of the government. 
Judgements about outcomes depend upon judgements 
about causal relationships between interventions and 
the final results. 
Kibblewhite and Usser 
(2002)
Outcomes 
Outcomes are the impacts on, or the consequences for, 
the community from the outputs or activities of the 
government. Outcomes reflect the intended and 
unintended results from government actions and 
provide the rationale for government interventions 
Kristensen et al, 2002