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Performance measurement: a local government response

Performance measurement: a local government response Previous research has indicated that municipalities regularly collect performance data. A survey of medium-to-large southeastern cities supports that conclusion, but cautions that limited emphasis is placed on performance during budget construction. Prior-year expenditures drive the budget at the preparation phase. Performance information is added at the presentation phase for explication and to conform norms promulgated by professional budgeting organizations. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Public Budgeting Accounting & Financial Management Emerald Publishing

Performance measurement: a local government response

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References (24)

Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
1096-3367
DOI
10.1108/JPBAFM-12-01-2000-B004
Publisher site
See Article on Publisher Site

Abstract

Previous research has indicated that municipalities regularly collect performance data. A survey of medium-to-large southeastern cities supports that conclusion, but cautions that limited emphasis is placed on performance during budget construction. Prior-year expenditures drive the budget at the preparation phase. Performance information is added at the presentation phase for explication and to conform norms promulgated by professional budgeting organizations.

Journal

Journal of Public Budgeting Accounting & Financial ManagementEmerald Publishing

Published: Mar 1, 2000

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