The goals and implementation success of state performance-based budgeting

The goals and implementation success of state performance-based budgeting

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Article ID: iaor20063014
Country: United States
Volume: 17
Issue: 4
Start Page Number: 471
End Page Number: 487
Publication Date: Jan 2005
Journal: Journal of Public Budgeting, Accounting and Financial Management
Authors: ,
Keywords: government, management, politics, statistics: empirical
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.

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