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Performance measurement: a local government response

William C. Rivenbark (University of North Carolina)
Janet M. Kelly (Department of Political Science, The University of Tennessee)

Journal of Public Budgeting, Accounting & Financial Management

ISSN: 1096-3367

Article publication date: 1 March 2000

Abstract

Previous research has indicated that municipalities regularly collect performance data. A survey of medium-to-large southeastern cities supports that conclusion, but cautions that limited emphasis is placed on performance during budget construction. Prior-year expenditures drive the budget at the preparation phase. Performance information is added at the presentation phase for explication and to conform norms promulgated by professional budgeting organizations.

Citation

Rivenbark, W.C. and Kelly, J.M. (2000), "Performance measurement: a local government response", Journal of Public Budgeting, Accounting & Financial Management, Vol. 12 No. 1, pp. 74-86. https://doi.org/10.1108/JPBAFM-12-01-2000-B004

Publisher

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Emerald Publishing Limited

Copyright © 2000 by PrAcademics Press