Search results

In the world of public budgeting, ideas and concepts often come, go, and then resurface years later in a slightly modified version. Performance budgeting was first abandoned in the 1960s; this paper examines its rebirth in an attempt to determine if it will make a significant contribution to American budgeting in the 21st century. Does it make for better budgetary decisions? What are the questions that performance budgeting is supposed to answer? Is it just another procedure that helps avoid focusing on problems of our “capacity to govern” (Schick, 1990)? The paper concludes that while there are positive things to say about the drive to performance budgeting, the Office of Management and Budget should not recommend blanket adoption.

In organisations today it is essential that the budgeting process be not just effective in the determination of the allocation of resources, but also be perceived by all those involved within the organisation to be fair and equitable. The budgeting process must also be participatory, in that, those who will be held accountable for the results are also involved in the determination of the resource allocation.

Through a survey of 200 employees working in five of the thirty establishments analysed in previous research about the microeconomic effects of reducing the working time (Cahier 25), the consequences on employees of such a reduction can be assessed; and relevant attitudes and aspirations better known.