The goals and implementation success of state performance-based budgeting

Abstract

There has been a great deal of research regarding the success and impact of state performance-based budgeting with findings ranging from hopeful to critical. Previous findings have also indicated that the success and impact of implementation have varied across the states. The practitioners' varied views of successful performance implementation are likely linked to their varied views of the purpose of performance implementation. We survey state executive budget officers regarding performance-based budget goals, implementation successes, and obstacles. Our findings suggest that program accountability as a goal, rather than budget allocation, makes a stronger foundation for determining performance-based budget success.

Citation

Jordan, M.M. and Hackbart, M. (2005), "The goals and implementation success of state performance-based budgeting", Journal of Public Budgeting, Accounting & Financial Management, Vol. 17 No. 4, pp. 471-487. https://doi.org/10.1108/JPBAFM-17-04-2005-B003