Outcome-orientation in performance contracts: empirical evidence from Swiss local governments
Journal
International Review of Administrative Sciences
ISSN
0020-8523
ISSN-Digital
1461-7226
Type
journal article
Date Issued
2007-03-01
Author(s)
Abstract (De)
Setting targets for public service delivery combined with increased flexibility in resource use has been a major topic of reforms internationally. Performance contracts are a central instrument of implementation, defining the relevant contents of control. The article will analyse performance contracts in Swiss local governments as regards performance specifications and the combinations of performance and financial control which they use. The analysis shows that only about a third of performance contracts contain indicators for performance specification, and only about 20 percent of performance contracts have defined indicators for outcomes. In contrast, about 90 percent of performance contracts regulate the attribution of financial resources by variable and globalized budgets. As a consequence, only a minority of performance contracts fulfil the conceptual idea of combining output-oriented financing and control of performance by targets and indicators.
Language
German
Keywords
financial management
indicators
outcome-oriented public management
performance management
Switzerland
HSG Classification
contribution to scientific community
Refereed
Yes
Publisher
Sage
Publisher place
London
Volume
73
Number
1
Start page
95
End page
111
Pages
17
Subject(s)
Division(s)
Eprints ID
42524