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Article
Publication date: 1 March 2005

Meagan M. Jordan and Merl Hackbart

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…

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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.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 17 no. 4
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 1 March 2008

Kenneth A. Klase and Michael J. Dougherty

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…

Abstract

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.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 20 no. 3
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 1 March 1999

Frances Stokes Berry and Geraldo Flowers

How do entrepreneurs in the public sector effect major policy changes? Are the same entrepreneurs likely to be involved from the idea initiation stage through design, adoption…

Abstract

How do entrepreneurs in the public sector effect major policy changes? Are the same entrepreneurs likely to be involved from the idea initiation stage through design, adoption, implementation and institutionalnation, or are there different prominent entrepreneurs in each of the policy stages? What does the pattern of entrepreneurial participation mean for the success of the policy? Utilizing a case study of Performance-Based Program Budgeting (PB2 ) in the State of Florida, this paper employs the observations of key Florida policymakers and advocates to describe the strategic and purposive actions of public entrepreneurs in the four stages of the PB2 budget reform policy process. The work supports current research that major policy changes, such as the adoption of PB2 in Florida, require purposive and strategic actions from public entrepreneurs for their fruition. The paper also contributes to the growing implementation and budgeting literature that describes and assesses performance-based budgeting in the states, and provides observations on necessary conditions for institutionalizing PB2 in Florida.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 11 no. 4
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 12 October 2020

Federica Viapiana

The purpose of this paper is to compare the different performance-based budgeting models used in the judiciaries of three European countries: Italy, Finland and the Netherlands…

Abstract

Purpose

The purpose of this paper is to compare the different performance-based budgeting models used in the judiciaries of three European countries: Italy, Finland and the Netherlands. In particular, this paper focusses on the criteria adopted by these three countries to fund the courts, and it analyses the effects of these criteria on the distribution of resources and performance variability among first instance courts.

Design/methodology/approach

This exploratory research is based on a literature review and data analysis of three case studies. Equity in resource distribution and equality in courts' performance are assessed using the coefficient of variation.

Findings

The preliminary findings suggest the following: (1) funding models with a close link between performance and budget better guarantee equitable allocation of resources among courts and, therefore, more equal performance among courts within a country; (2) unbalanced allocation of resources is associated with disparities among courts in terms of judicial efficiency and effectiveness and consequently, unequal treatment of/outcomes for citizens coming before the law.

Research limitations/implications

This paper is part of a broader research project aimed at analysing the impact of performance budgeting on the efficiency, quality, organization and values of judiciaries. This study only considers quantitative aspects of performance, but it will be followed by further analysis that will explore performance and judicial budgeting from other perspectives.

Practical implications

This paper describes examples of three different models of performance-based judicial budgeting from other countries, which aim to reform the budgeting processes of the judiciaries in question. The paper emphasizes the importance of adopting rational and transparent funding criteria in order to ensure judicial independence and accountability and to balance courts' performance, guaranteeing the principle that every citizen must obtain the same treatment before the law.

Originality/value

This paper contributes to the existing performance-based budgeting literature by studying its application to the judiciary, which, due to its peculiarities, is an area that has been overlooked in previous studies and deserves further attention. This study contributes to the court administration literature by exploring the issue of budgeting, which, despite its importance, is still a neglected subject.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 33 no. 2
Type: Research Article
ISSN: 1096-3367

Keywords

Article
Publication date: 29 June 2012

Michel L. Ehrenhard, Dennis R. Muntslag and Celeste P.M. Wilderom

Fiscal sustainability is high on the global political agenda. Yet, implementing the needed performance‐orientation throughout public‐sector organizations remains problematic. Such…

1754

Abstract

Purpose

Fiscal sustainability is high on the global political agenda. Yet, implementing the needed performance‐orientation throughout public‐sector organizations remains problematic. Such implementation seems to run counter to deep‐seated social structures. In this paper the aim is to shed light via key change agents' views on these social structures at the management level during the implementation of a performance‐based budgeting scheme.

Design/methodology/approach

The authors analyzed documentary data and conducted in‐depth, semi‐structured interviews with key change agents operative within central government ministries in The Netherlands. The data were analyzed using a structurational approach to identify the enablers and barriers to performance‐based budgeting implementation.

Findings

In total, 29 social enablers and barriers to performance‐based budgeting implementation were derived. These were categorized into: Context, Autonomy, Traditional beliefs, Influence on results, and Top management support. Based on these categories five propositions were developed on how social structures enable and constrain performance‐based budgeting implementation among public managers.

Research limitations/implications

The study was executed in one country in a specific period in time. Although the problems with performance‐based budgeting exist over the globe, research is needed to study whether similar social structures enable and impede implementation.

Social implications

Policy makers and change agents aiming to improve fiscal sustainability by budgeting reform need to consider the found social structures. Where possible they could strengthen enablers and design specific comprehensive measures to tackle the barriers identified.

Originality/value

This paper provides insight and develops knowledge on the social structures that enable and constrain performance‐based budgeting, which in turn improves fiscal sustainability.

Article
Publication date: 1 March 1999

Sheila R. Sheffield

The 1990s brought major budget and management reform to the State of Florida. Foremost among the reforms was performance-based program budgeting, brought about by the 1994 passage…

Abstract

The 1990s brought major budget and management reform to the State of Florida. Foremost among the reforms was performance-based program budgeting, brought about by the 1994 passage of the Government Performance and Accountability Act (GPAA). The Act established a number of supports for a complete performance-based budgeting system including citizen-driven benchmark development, creation of performance indicators, performance measurement, outcome reporting, and program evaluation and justification reviews. This paper addresses the output and outcome measures used to tie performance standards to budget appropriations and to evaluate programs after they have been on performance-based program budgeting for a year.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 11 no. 4
Type: Research Article
ISSN: 1096-3367

Book part
Publication date: 1 January 2009

Arwiphawee Srithongrung

In the United States, the 1993 Government Performance and Result Act (GPRA) has increased public demand for governments not only to produce and deliver public goods and services…

Abstract

In the United States, the 1993 Government Performance and Result Act (GPRA) has increased public demand for governments not only to produce and deliver public goods and services, but also to demonstrate program effectiveness, which is the ultimate goal of a public program's existence, mission, and spending. This public management approach parallels the results-oriented management, which aims to strengthen organizational effectiveness and emphasize the need to integrate all major activities and functions, an activity that will direct them toward advancing organization-wide strategic goals or fundamental policy agendas (Kettl, 1997). Managers use program outputs and outcomes as implementation benchmarks to identify implementation means or directions (Kettl, 1997). By reporting performance measurement results to the public and policy makers, public managers are held accountable for the tax-dollars spent to produce and deliver public services in the most efficient and effective way (Aristigueta, 2007). Performance measurement results, especially those related to outcome achievement, are partially useful in budget allocation from the perspective that the tax-dollars spent are tied to desirable outcomes rather than to program input costs that may or may not correspond with public desires (DuPont-Morales & Harris, 1994).

Details

The Many Faces of Public Management Reform in the Asia-Pacific Region
Type: Book
ISBN: 978-1-84950-640-3

Article
Publication date: 9 December 2020

Farzaneh Jalali Aliabadi, Graham Gal and Bita Mashyekhi

This study aims to examine the public budgeting process in the higher education and research sectors of Iran. It focuses on the actors’ budgetary roles and uses their perspectives…

Abstract

Purpose

This study aims to examine the public budgeting process in the higher education and research sectors of Iran. It focuses on the actors’ budgetary roles and uses their perspectives to identify deficiencies in the budgeting process that cause delays in the transition to a performance-based system.

Design/methodology/approach

This study uses an interpretive research paradigm. It applies the grounded theory methodology to analyze the interviews conducted with those responsible for budgeting at Iranian public universities and research institutes (PURI). The results are interpreted using Wildavsky’s (1964) budgetary roles paradigm.

Findings

Using Wildavsky’s (1964) paradigm, “spenders” and “guardians” are identified and their perceptions about the public budgeting process are described. The results suggest a decoupling between the actors’ perceptions based on their budgetary roles. Spenders consider budgeting as a negotiation-based process, while guardians’ decisions are largely based on “outputs” and “information.” This study demonstrates that the disagreement over the perceived budget process was due to different budgetary roles. This disagreement leads to delays in the transformation of the budget process in Iranian PURI.

Research limitations/implications

While efforts are made to obtain a sample of individuals with different roles and responsibilities, the selection is limited by subjects’ willingness and availability. Therefore, sample size and diversity are potential limitations of this study.

Practical implications

When organizations attempt to transition to performance-based budgeting (PBB), it is critical to understand the current budgeting process to identify potential impediments. Understanding these impediments allows for alternate approaches to be considered. This is particularly important for universities that are mostly funded by the government (such as those in Iran). The results of this study show that the contradictory perceptions among budget actors have a significant impact on budgeting transition and require attention to understand budgeting decisions.

Originality/value

This study contributes to the budgeting literature in three ways. First, it examines the impact of endogenized shared values among budget participants on the budgeting transition process. Second, by focusing on budgetary roles, it contributes to the literature by examining disagreement on the perceived budgeting process and its implications for transforming the process into PBB. Finally, to the authors’ knowledge, this is the first study to examine the public budgeting process in a developing country – Iran.

Details

Qualitative Research in Accounting & Management, vol. 18 no. 1
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 2 March 2021

Farzaneh Jalali Aliabadi, Muhammad Bilal Farooq, Umesh Sharma and Dessalegn Getie Mihret

The purpose of this study is to understand the efforts of key social actors in influencing the reform of Iranian public universities budgeting system, from incremental to…

Abstract

Purpose

The purpose of this study is to understand the efforts of key social actors in influencing the reform of Iranian public universities budgeting system, from incremental to performance-based budgeting (PBB), the tensions that arose as competing efforts of institutional change were undertaken, and ultimately the impact of these efforts on the extent to which the Iranian government transitioned to a system of PBB in public universities.

Design/methodology/approach

Data comprises of semi-structured interviews with managers and experts involved in the budget setting process and an analysis of budgetary policy documents, reports and archival material such as legislation. An institutional work lens is employed to interpret the findings.

Findings

While actors advocating the change were engaged in institutional work directed at disrupting the old budgetary rules by disassociating the rules moral foundations and creating new budgetary rules (through new legislation), universities undertook subtle resistance by engaging in extended evaluation of the new proposed PBB rules thereby maintaining the old budgetary rules. The reforms undertaken to introduce PBB in Iranian universities achieved minimal success whereby incremental budgeting continued to constitute by far a larger percentage of the budget allocation formula for university budgets. This finding illustrates change and continuity in university budgetary systems resulting from institutional work of actors competing to control the basis of resource allocation under the proposed PBB system by proposing contradicting models.

Practical implications

The findings highlight the importance of understanding the interplay of institutional work undertaken by competing social actors as they seek to advance their goals in shaping budgetary reforms in the public-sector. Such an understanding may inform policy makers who intend to introduce major reforms in public-sector budgeting approaches.

Originality/value

Unlike prior studies that largely focused on how organization-level budgeting practices responded to changes in public budgeting rules (i.e. at the site of implementation of the rules), this paper highlights how strategies of change and resistance are played out at the site of setting budgetary norms.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

Book part
Publication date: 22 December 2006

Naomi Caiden

World poverty is well documented. It is estimated that 1.2 billion people live on less than a dollar a day (Bryant & Kappaz, 2005, p. 17). Another one and a half billion people…

Abstract

World poverty is well documented. It is estimated that 1.2 billion people live on less than a dollar a day (Bryant & Kappaz, 2005, p. 17). Another one and a half billion people, who are not among the “extreme poor”, suffer “chronic financial hardship and a lack of basic amenities such as safe drinking water and functioning latrines”. Together, these two groups makeup around 40 percent of humanity (Sachs, 2005, p. 18). Nor is the position improving: Joseph Stiglitz notes that “over the last decade of the twentieth century, the actual number of people living in poverty actually increased by almost 100 million”, at a time when total world income was increasing by an average of 2.5 percent annually (Stiglitz, 2002, p. 5). The position of children – the generation of the future – is of particular concern.

Details

Comparative Public Administration
Type: Book
ISBN: 978-1-84950-453-9

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