Get 20M+ Full-Text Papers For Less Than $1.50/day. Start a 14-Day Trial for You or Your Team.

Learn More →

The goals and implementation success of state performance-based budgeting

The goals and implementation success of state performance-based budgeting There has been a great deal of research regarding the success and impact of state performance-based budgeting with findings ranging from hopeful to critical. Previous findings have also indicated that the success and impact of implementation have varied across the states. The practitioners' varied views of successful performance implementation are likely linked to their varied views of the purpose of performance implementation. We survey state executive budget officers regarding performance-based budget goals, implementation successes, and obstacles. Our findings suggest that program accountability as a goal, rather than budget allocation, makes a stronger foundation for determining performance-based budget success. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Public Budgeting, Accounting & Financial Management Emerald Publishing

The goals and implementation success of state performance-based budgeting

Download PDF
17 pages

Loading next page...
 
/lp/emerald-publishing/the-goals-and-implementation-success-of-state-performance-based-xoJMUOcW4K
Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
1096-3367
DOI
10.1108/JPBAFM-17-04-2005-B003
Publisher site
See Article on Publisher Site

Abstract

There has been a great deal of research regarding the success and impact of state performance-based budgeting with findings ranging from hopeful to critical. Previous findings have also indicated that the success and impact of implementation have varied across the states. The practitioners' varied views of successful performance implementation are likely linked to their varied views of the purpose of performance implementation. We survey state executive budget officers regarding performance-based budget goals, implementation successes, and obstacles. Our findings suggest that program accountability as a goal, rather than budget allocation, makes a stronger foundation for determining performance-based budget success.

Journal

Journal of Public Budgeting, Accounting & Financial Management – Emerald Publishing

Published: Mar 1, 2005

There are no references for this article.