TY  - JOUR
AB  - Little empirical analysis has occurred of the influence of performance-based budgeting on appropriation decision-making or budget outcomes, and most research has focused on the perceptions of budget officials. This research empirically tests to what extent the implementation of performance-based budgeting has had an impact on the actual allocation of resources in the form of Constant Per Capita Expenditures in the states. A pooled cross-sectional analysis is used to evaluate the time series encompassing before and after implementation as a means of determining the impact of performance budgeting on state budgeting outcomes as revealed in expenditure patterns of the states. Results indicate that the implementation of performance budgeting has a statistically significant and positive effect on budget outcomes in the states as measured by constant per capita expenditures.
VL  - 20
IS  - 3
SN  - 1096-3367
DO  - 10.1108/JPBAFM-20-03-2008-B001
UR  - https://doi.org/10.1108/JPBAFM-20-03-2008-B001
AU  - Klase Kenneth A.
AU  - Dougherty Michael J.
PY  - 2008
Y1  - 2008/01/01
TI  - The impact of performance budgeting on state budget outcomes
T2  - Journal of Public Budgeting, Accounting & Financial Management
PB  - Emerald Publishing Limited
SP  - 277
EP  - 298
Y2  - 2024/09/19
ER  -