The impact of performance budgeting on state budget outcomes

The impact of performance budgeting on state budget outcomes

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Article ID: iaor200970340
Country: United States
Volume: 20
Issue: 3
Start Page Number: 277
End Page Number: 298
Publication Date: Jul 2008
Journal: Journal of Public Budgeting, Accounting and Financial Management
Authors: ,
Keywords: government, management, performance, time series & forecasting methods
Abstract:

Little empirical analysis has occurred of the influence of performance-based budgeting on appropriation decision-making or budget outcomes, and most research has focused on the perceptions of budget officials. This research empirically tests to what extent the implementation of performance-based budgeting has had an impact on the actual allocation of resources in the form of Constant Per Capita Expenditure in the United States. A pooled cross-sectional analysis is used to evaluate the time series encompassing before and after implementation as a means of determining the impact of performance budgeting on state budgeting outcomes as revealed in expenditure patterns of the states. Results indicate that the implementation of performance budgeting has a statistically significant and positive effect on budget outcomes in the states as measured by constant per capita expenditures.

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