The impact of performance budgeting on state budget outcomes
Bibliographic Data
| ID | 20201723 |
|---|---|
| Authors | Kenneth A Klase (University of North Carolina at Greensboro), Michael Dougherty (0000-0002-1043-7690, West Virginia University), Michael J Dougherty |
| Year | 2008 |
| Volume | 20 |
| Issue | 3 |
| Pages | 277-298 |
| Publication date | 2008-03-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Journal of Public Budgeting Accounting & Financial Management (JOURNAL) |
| Journal identifiers | ISSN: 1096-3367 • E-ISSN: 1945-1814 |
| Publisher | Emerald (PUBLISHER) |
| DOI | 10.1108/jpbafm-20-03-2008-b001 |
| OpenAlex | W2566714354 |
| Language | EN |
| Citations received | 3 |
| References cited | 14 |
Little empirical analysis has occurred of the influence of performance-based budgeting on appropriation decision-making or budget outcomes, and most research has focused on the perceptions of budget officials. This research empirically tests to what extent the implementation of performance-based budgeting has had an impact on the actual allocation of resources in the form of Constant Per Capita Expenditures in the states. A pooled cross-sectional analysis is used to evaluate the time series encompassing before and after implementation as a means of determining the impact of performance budgeting on state budgeting outcomes as revealed in expenditure patterns of the states. Results indicate that the implementation of performance budgeting has a statistically significant and positive effect on budget outcomes in the states as measured by constant per capita expenditures
Appropriation · Business · Economics · Per capita · Public economics · Computer Science · Demography · Fiscal Policies and Political Economy · Fiscal Policy and Economic Growth · Local Government Finance and Decentralization · Accounting
Understanding Public Policy
State Government Expenditure Determinants and Tax Revenue Determinants Revisited
The Trend of Government Activity in the United States Since 1900
Budgeters' Views of State Performance‐Budgeting Systems
Party and Policy in the States
The State of the States
The Use of Budgeting/Management Tools by State Governments
Political Implications of Budget Reform
| Unique citing works | 3 |
|---|---|
| Citations per year | 0,6 |
| Citation span | 2021 - 2025 (5) |
| Citation velocity | recent |
| Highly cited | No |
| Citation types | Neutral: 3 |