Article ID: | iaor20003273 |
Country: | United States |
Volume: | 11 |
Issue: | 4 |
Start Page Number: | 618 |
End Page Number: | 648 |
Publication Date: | Jan 1999 |
Journal: | Journal of Public Budgeting, Accounting and Financial Management |
Authors: | Flowers Geraldo, Kundin Delia, Brower Ralph S. |
Keywords: | government, politics, management, performance, statistics: empirical |
This paper examines how administrators in two very different Florida state agencies implemented performance-based program budgeting. It identifies the key organizational conditions that facilitate and inhibit implementation and proposes implications for generalizing these observations to other settings. The study concludes that agency variables make implementation much more difficult in some settings and that a one-size-fits-all approach may contribute to a variety of delays and conflicts in the implementation process.