Conditions to implement outcome-oriented performance budgeting: some empirical evidence

Abstract

This study discusses conditions for effectively implementing outcome-oriented performance budgeting. Using a survey of local officials in Florida, it finds that public officials' consensus on organizational goals and performance measures is necessary for effective implementation. Consistent communication among public officials and legislative support are crucial for this strategy. This study also reveals that performance reporting and management practice can enhance performance budgeting. In addition, an understanding about how budgetary inputs are converted into budgetary outcomes is also important. Finally, a performance budgeting system, with an emphasis on outcome measures and citizen evaluation, should include various types of performance measures.

Citation

Wang, X. (1999), "Conditions to implement outcome-oriented performance budgeting: some empirical evidence", Journal of Public Budgeting, Accounting & Financial Management, Vol. 11 No. 4, pp. 533-552. https://doi.org/10.1108/JPBAFM-11-04-1999-B002