From Performance Budgeting to Performance Budget Management
Theory and Practice
Bibliographic Data
| ID | 6359856 |
|---|---|
| Authors | Alfred Tat‐kei Ho (0000-0001-9786-1453, University of Kansas, corresponding author) |
| Year | 2018 |
| Volume | 78 |
| Issue | 5 |
| Pages | 748-758 |
| Publication date | 2018-02-11 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Public Administration Review (JOURNAL) |
| Journal identifiers | ISSN: 0033-3352 • E-ISSN: 1540-6210 |
| Publisher | Wiley (PUBLISHER • GB) |
| DOI | 10.1111/puar.12915 |
| OpenAlex | W2791004893 |
| Language | EN |
| Citations received | 16 |
| References cited | 58 |
This article examines the decades‐long practices of performance budgeting in different countries and their associated challenges from a multilayered institutional framework. Based on theory and lessons learned, the article recommends an array of strategies to address institutional and organizational barriers. It also proposes to reconceptualize performance budgeting as a performance budget management system and suggests how multiyear budget planning, financial risk assessment, policy planning, the departmental budget cycle, the program budget cycle, stakeholder engagement, regular spending reviews, and performance audits should be integrated more closely to address the long‐term fiscal challenges faced by many governments and to respond to the public pressure on agencies to do more with less
Audit · Budget process · Budgetary policy · Business · Economics · Fiscal policy · Political science · Politics · Process management · Public relations · Stakeholder · Stakeholder engagement · Accounting · Accounting and Organizational Management · Public Policy and Administration Research · Public-Private Partnership Projects
“Governing the Ungovernable”
Why donors give during emergencies—An institutional analysis on government transparency
Do Collaborative Management Actions Lead to Better Organizational Outcomes
Does performance change budgets? Punctuated equilibrium, performance, and the budget for juvenile justice in an American state
Searching for dialogue in public sector budgeting research
Accounting for unstable environments in the public sector
Do Performance Budgeting Reforms Reduce Corruption? Evidence From a Quasi‐Experimental Study
Promoting performance in multilevel governance and delivery of homelessness services
Who loves input controls? What happened to “outputs not inputs” in UK Public Financial Management, and why
Towards inclusive public administration systems
How politicians use performance information in a budgetary context
Can gender‐responsive budgeting change how governments budget
An evaluation of the influence of budgeting process on budget performance in Malaysia
A Fistful of Data
Measuring the effect of performance management in local economic development policy
How environmental bureaucrats influence funding legislation
Incentives and Organizations in the Public Sector
Incentives and their dynamics in public sector performance management systems
Global Ideas and Modern Public Sector Reforms
Challenges in Building Effective and Competitive Government in Developing Countries
Evolution of Performance Measurement Until 1930
Four Challenges to Accountability in Contemporary Public Administration
Measuring Government in the Early Twentieth Century
Past and Future Budget Classics
Legislative Influences on Performance Management Reform
The Use of Performance Information in Budgetary Decision‐making by Legislators
The impact of performance budgeting on the role of the legislature
How Credible Is the Evidence, and Does It Matter? An Analysis of the Program Assessment Rating Tool
The State of the States
The Paradox of Implementing the Government Performance and Results Act
Developments in State Budgeting
The Obama Administration and PBB
Political Implications of Budgetary Reform
Does Involvement in Performance Management Routines Encourage Performance Information Use? Evaluating GPRA and Part
Implementing Performance‐Based Program Budgeting
Playing the Wrong Part
A Quarter Century of State Budgeting Practices
Models of Performance-Measurement Use in Local Governments
Does Performance Budgeting Work? An Examination of the Office of Management and Budget’s Part Scores
PBB in American Local Governments
State Performance‐Based Budgeting in Boom and Bust Years
Why Part? The Institutional Politics of Presidential Budget Reform
What Do We Talk About When We Talk About Performance? Dialogue Theory and Performance Budgeting
Agency Political Ideology and Reform Implementation
Competition and Incentives with Motivated Agents
| Unique citing works | 16 |
|---|---|
| Citations per year | 2 |
| Citation span | 2018 - 2026 (9) |
| Citation velocity | current |
| Highly cited | No |
| Citation types | Neutral: 16 |