Articlegreen2009

Assessing the Impact of Performance‐Based Budgeting: A Comparative Analysis across the United States, Taiwan, and China

79 citations0/0 files storedPublic Administration Review

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Public Policy and Administration Research Economic and Fiscal Studies Local Government Finance and Decentralization

Abstract

What is the impact of performance‐based budgeting (PBB) on governmental spending? Do various PBB implementation strategies result in different outcomes? The authors, Jack Yun‐jie Lee of National Open University in Taiwan and XiaoHu Wang of the University of Central Florida, gathered data from the United States, Taiwan, and China (Guangdong Province) to explore the possible intermediate‐ and long‐term results of PBB. The data demonstrate how the impacts of PBB vary across countries and regions.

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References

2001Promoting the Utilization of Performance Measures in Public Organizations: An Empirical Study of Factors Affecting Adoption and Implementation 2005Models of Performance-Measurement Use in Local Governments: Understanding Budgeting, Communication, and Lasting Effects 1998The State of the States: Performance-Based Budgeting Requirements in 47 out of 50 2002Implementing Performance‐Based Program Budgeting: A System‐Dynamics Perspective 1999Performance Budgeting and Performance Funding in the States: A States Assessment 2000Implementing PBB: Conflicting Views of Success 1995The Rhetoric of Reform and Political Reality in the National Performance Review

Cited by

2015Taking Stock: Assessing and Improving Performance Budgeting Theory and Practice 2020Performance-based budgeting implementation in higher education institutions: Determinants and impact on quality 2018External Pressures and Internal Dynamics in the Institutionalization of Performance-Based Budgeting: An Endless Process?2018Converging and diverging pressures in PBB development: the experiences of Finland and Sweden 2015Performance Budgeting: Incentives and Social Waste From Window Dressing 2013

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