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Better Performance with Performance Budgeting? Analyzing Cases of Success and Failure in Public Administrations
Journal
International Public Management Journal
ISSN
1096-7494
ISSN-Digital
1559-3169
Type
journal article
Date Issued
2010-12-10
Author(s)
Helmuth, Utz
Abstract
The introduction of performance budgeting has substantially changed the working environment of public managers. Changes include a shift from input to outcome orientation as well as more freedom to manage. However, current public management theories are unable to explain why performance budgeting sometimes fails. This article proposes a causal model that integrates three contextual factors and two individual factors in order to explain the diverse results. The model is tested with cases generated from interviews with Swiss public managers. The compiled data suggests that the type of tasks in a department as an antecedent variable and the perceived freedom of public managers have a dominating influence on the perceived reform outcome. Other factors, such as the behavior of the legislature, the project management and the prior career of managers, tend to be less important. These results contribute to the scientific discourse about success factors for performance budgeting in public administrations
WINNER of the June Pallot Award for best IPMJ article published in 2010!
WINNER of the June Pallot Award for best IPMJ article published in 2010!
Language
English
Keywords
Performance Management
Performance Budgeting
HSG Classification
contribution to scientific community
Refereed
Yes
Publisher
Taylor & Francis
Publisher place
London UK
Volume
13
Number
4
Start page
408
End page
428
Pages
21
Subject(s)
Division(s)
Eprints ID
72492