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Appropriateness and Use of Performance Information in the Budgeting Process: Some Experiences from German and Italian Municipalities
16 references·16 citing·36 second hopsampled
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(2003)Institutions and Organization…Introduction (2002)IntroductionAccounting and the New Public Management: Instruments of Substantive Efficiency or a Rationalising Modernity? (1999)Accounting and the New Public…The public disclosure of environmental performance information—a dual test of media agenda setting theory and legitimacy theory (1998)The public disclosure of envi…Institutions and Organizations (1998)Institutions and OrganizationsUnderstanding Radical Organizational Change: Bringing Together the Old and the New Institutionalism (1996)Understanding Radical Organiz…Changes in the Public Sector: A Review of Recent “Alternative” Accounting Research (1992)Changes in the Public Sector:…Rediscovering institutions: the organizational basis of politics (1990)Rediscovering institutions: t…The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)The Iron Cage Revisited: Inst…Information use in public administration and policy decision‐making: A research synthesis (2023)Information use in public adm…The IPSAS implementation and the use and usefulness of accounting information: a comparative analysis in the Iberian Peninsula (2022)The IPSAS implementation and …Usability and actual use of performance information in German municipal budgets: the perspective of local politicians (2021)Usability and actual use of p…Politicians’ use of performance information in the budget process (2021)Politicians’ use of performan…The use of budgetary and financial information by politicians in parliament: a case study (2019)The use of budgetary and fina…Rational and symbolic uses of performance measurement (2019)Rational and symbolic uses of…New Public Management between reality and illusion: Analysing the validity of performance-based budgeting (2019)New Public Management between…How politicians use performance information in a budgetary context: New insights from the central government level (2019)How politicians use performan…Accounting and politicians: a theory of accounting information usefulness (2019)Accounting and politicians: a…Local government administration systems and local government accounting information needs: is there a mismatch? (2018)Local government administrati…External Pressures and Internal Dynamics in the Institutionalization of Performance-Based Budgeting: An Endless Process? (2018)External Pressures and Intern…Does Citizen Participation Matter to Performance-Based Budgeting? (2018)Does Citizen Participation Ma…Trust as a key for strategic management? The relevance of council–administration relations for NPM-related reforms in German local governments (2016)Trust as a key for strategic …Literature review and challenging research agenda on politicians’ use of accounting information (2016)Literature review and challen…Linking budgeting to results? Evidence about performance budgets in European municipalities based on a comparative analytical model (2016)Linking budgeting to results?…Design, Trajectories of Reform, and Implementation of Performance Budgeting in Local Governments: A Comparative Study of Germany, Italy, Lithuania, and Norway (2016)Design, Trajectories of Refor…The New Institutionalism in Organizational Analysis. 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References

  • 1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields38,372 cited
  • 2004The iron cage revisited institutional isomorphism and collective rationality in organizational fields25,805 cited
  • 1990Rediscovering institutions: the organizational basis of politics5,533 cited
  • 2002Introduction3,817 cited
  • 1996Understanding Radical Organizational Change: Bringing Together the Old and the New Institutionalism3,225 cited
  • 1998Institutions and Organizations2,754 cited
  • 1998The public disclosure of environmental performance information—a dual test of media agenda setting theory and legitimacy theory1,219 cited
  • 2006The Oxford handbook of public management1,049 cited
  • 2008The Dynamics of Performance Management: Constructing Information and Reform843 cited
  • 2003Institutions and Organizations (2nd ed.)826 cited
  • 2015Performance Management805 cited
  • 2010The Big Question for Performance Management: Why Do Managers Use Performance Information?663 cited
  • 2010Performance Management in the Public Sector624 cited
  • 2005Models of Performance-Measurement Use in Local Governments: Understanding Budgeting, Communication, and Lasting Effects433 cited
  • 1992

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

Changes in the Public Sector: A Review of Recent “Alternative” Accounting Research
433 cited
  • 1999Accounting and the New Public Management: Instruments of Substantive Efficiency or a Rationalising Modernity?395 cited
  • Cited by

    • 2019Rational and symbolic uses of performance measurement107 cited
    • 2016Literature review and challenging research agenda on politicians’ use of accounting information104 cited
    • 2019New Public Management between reality and illusion: Analysing the validity of performance-based budgeting70 cited
    • 2023Information use in public administration and policy decision‐making: A research synthesis52 cited
    • 2021Politicians’ use of performance information in the budget process50 cited
    • 2016Linking budgeting to results? Evidence about performance budgets in European municipalities based on a comparative analytical model50 cited
    • 2018Does Citizen Participation Matter to Performance-Based Budgeting?46 cited
    • 2019How politicians use performance information in a budgetary context: New insights from the central government level44 cited
    • 2019The use of budgetary and financial information by politicians in parliament: a case study43 cited
    • 2018Local government administration systems and local government accounting information needs: is there a mismatch?38 cited
    • 2016Trust as a key for strategic management? The relevance of council–administration relations for NPM-related reforms in German local governments38 cited
    • 2018External Pressures and Internal Dynamics in the Institutionalization of Performance-Based Budgeting: An Endless Process?34 cited
    • 2021Usability and actual use of performance information in German municipal budgets: the perspective of local politicians33 cited
    • 2019Accounting and politicians: a theory of accounting information usefulness32 cited
    • 2022The IPSAS implementation and the use and usefulness of accounting information: a comparative analysis in the Iberian Peninsula27 cited
    • 2016Design, Trajectories of Reform, and Implementation of Performance Budgeting in Local Governments: A Comparative Study of Germany, Italy, Lithuania, and Norway21 cited