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Authority, acceptance, ability and performance‐based budgeting reforms

Authority, acceptance, ability and performance‐based budgeting reforms Performance‐based budgeting (PBB) is a prominent reform around the world, and has been in prominence in the USA for over a decade now. Evidence presented in this article suggests, however, that the reform is commonly implemented in a limited fashion. This raises the questions, “Why do few states adopt PBB meaningfully?” and “What needs to be done to ensure meaningful adoption?”. In addressing these questions with reference to case studies of state performance‐based budgeting, this article suggests that a three‐factor model is useful in thinking about PBB implementation. In this model authority, acceptance and ability intersect to determine the “reform space” a government has for PBB. In most governments this reform space seems rather constrained. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png International Journal of Public Sector Management Emerald Publishing

Authority, acceptance, ability and performance‐based budgeting reforms

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Publisher
Emerald Publishing
Copyright
Copyright © 2004 Emerald Group Publishing Limited. All rights reserved.
ISSN
0951-3558
DOI
10.1108/09513550410539811
Publisher site
See Article on Publisher Site

Abstract

Performance‐based budgeting (PBB) is a prominent reform around the world, and has been in prominence in the USA for over a decade now. Evidence presented in this article suggests, however, that the reform is commonly implemented in a limited fashion. This raises the questions, “Why do few states adopt PBB meaningfully?” and “What needs to be done to ensure meaningful adoption?”. In addressing these questions with reference to case studies of state performance‐based budgeting, this article suggests that a three‐factor model is useful in thinking about PBB implementation. In this model authority, acceptance and ability intersect to determine the “reform space” a government has for PBB. In most governments this reform space seems rather constrained.

Journal

International Journal of Public Sector ManagementEmerald Publishing

Published: Jun 1, 2004

Keywords: Budgets; Budgetary control; Performance monitoring; United States of America

References