Better performance with performance budgeting? : Analyzing cases of success and failure in public administrations
Type
presentation
Date Issued
2009-09-24
Author(s)
Helmuth, Utz
Abstract
In a qualitative case study, I examine under which circumstances performance budgeting enhances or constrains public managers' performance. This budgeting paradigm is associated with more freedom to manage and a focus on outcome orientation. It has been introduced in the context of managerialism and New Public Management in several countries around the globe.
However, evaluations of those reforms have shown that results regarding performance are rather diverse. This paper deals with the questions of what accounts for the diverse results. I will propose a causal model that integrates three context factors and one individual factor. Using typological theory for cross-case analysis in combination with methods of within-case analysis this model will be tested with cases generated from interviews with Swiss public managers. The aim is to identify the underlying causal mechanisms and to develop a mid-range theory explaining and predicting the success of performance budgeting in specific contexts (typological sets). Hence, it becomes clearer why more freedom to manage does not always improve performance. This also reflects the living diversity of public sector organizations and illustrates the shortcomings of generalizing assumptions of "one size fits all" management concepts.
However, evaluations of those reforms have shown that results regarding performance are rather diverse. This paper deals with the questions of what accounts for the diverse results. I will propose a causal model that integrates three context factors and one individual factor. Using typological theory for cross-case analysis in combination with methods of within-case analysis this model will be tested with cases generated from interviews with Swiss public managers. The aim is to identify the underlying causal mechanisms and to develop a mid-range theory explaining and predicting the success of performance budgeting in specific contexts (typological sets). Hence, it becomes clearer why more freedom to manage does not always improve performance. This also reflects the living diversity of public sector organizations and illustrates the shortcomings of generalizing assumptions of "one size fits all" management concepts.
Language
English
Keywords
performance budgeting
lump-sum grant
New Public Management (NPM)
HSG Classification
contribution to scientific community
Refereed
No
Event Title
Association for Budgeting & Financial Management Annual Conference
Event Location
Washington, DC, USA
Subject(s)
Division(s)
Eprints ID
56811
File(s)![Thumbnail Image]()
open.access
Name
Poster_ABFM.pdf
Size
87.4 KB
Format
Adobe PDF
Checksum (MD5)
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