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Linking budgeting to results? Evidence about performance budgets in European municipalities based on a comparative analytical model
16 references·16 citing·37 second hopsampled
Linking budgeting to results? Evidence about performance budgets in European municipalities based on a comparative analytical model (2016)Linking budgeting to results? Evidence ab…OECD Journal on Budgeting (2024)OECD Journal on BudgetingPublic sector budgeting: a European review of accounting and public management journals (2016)Public sector budgeting: a Eu…Appropriateness and Use of Performance Information in the Budgeting Process: Some Experiences from German and Italian Municipalities (2016)Appropriateness and Use of Pe…Performance Management in the Public Sector (2015)Performance Management in the…STRENGTHENING THE LINK BETWEEN PERFORMANCE MEASUREMENT AND DECISION MAKING (2009)STRENGTHENING THE LINK BETWEE…The Dynamics of Performance Management: Constructing Information and Reform (2008)The Dynamics of Performance M…Managing performance : international comparisons (2008)Managing performance : intern…What Does 25 Years of Experience Tell Us About the State of Performance Measurement in Public Policy and Management (2005)What Does 25 Years of Experie…What Do We Talk About When We Talk About Performance? Dialogue Theory and Performance Budgeting (2005)What Do We Talk About When We…International Public Financial Management Reform: Progress, Contradictions, and Challenges (2005)International Public Financia…Issues and Methods in Comparative Politics (2002)Issues and Methods in Compara…New public management : the transformation of ideas and practice (2001)New public management : the t…Performance Budgeting and Performance Funding in the States: A States Assessment (1999)Performance Budgeting and Per…Lessons from Experience: Experiential Learning in Administrative Reforms in Eight Democracies (1996)Lessons from Experience: Expe…The New Institutionalism in Organizational Analysis. (1993)The New Institutionalism in O…Evaluating Training Programs (1956)Evaluating Training ProgramsPerformance-based budgeting reform and evolution of performance information quality: empirical analysis of Indonesia (2024)Performance-based budgeting r…Usability and actual use of performance information in German municipal budgets: the perspective of local politicians (2021)Usability and actual use of p…Negative media reporting and its effects on performance information use in public spending (2021)Negative media reporting and …Integrating non-financial performance indicators in budget documents: the continuing search of Dutch municipalities (2021)Integrating non-financial per…Implementación del Presupuesto Público Basado en Desempeño: una revisión sistemática de la literatura empírica (2021)Implementación del Presupuest…Performance budgeting as a “creative distraction” of accountability relations in one Russian municipality (2020)Performance budgeting as a “c…Public Sector Performance-Based Budgeting in Italy (2019)Public Sector Performance-Bas…Performance Budgeting in Germany, Austria and Switzerland (2019)Performance Budgeting in Germ…Performance Budgeting in Context: An Analysis of Italian Central Administrations (2019)Performance Budgeting in Cont…Managing Performance and Strategy: Managerial Practices in German Local Governments (2019)Managing Performance and Stra…Exploring the relationship between government budget information and citizens’ perceptions of public service performance in China (2019)Exploring the relationship be…Actors’ dynamics toward performance-based budgeting: a mix of change and stability? (2019)Actors’ dynamics toward perfo…Performance Budgeting and Medium-Term Expenditure Frameworks: A Comparison in OECD Central Governments (2018)Performance Budgeting and Med…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…Converging and diverging pressures in PBB development: the experiences of Finland and Sweden (2018)Converging and diverging pres…An Economic Theory of Democracy. (1958)The Use of Knowledge in Society (1996)Capitalism, Socialism and Democracy (1997)INSTITUTIONAL RESEARCH ON PERFORMANCE MEASUREMENT AND MANAGEMENT IN THE PUBLIC SECTOR ACCOUNTING LITERATURE: A REVIEW AND ASSESSMENT (2009)Performance measurement (2009)Performance Management in Universities: Effects of the Transition to More Quantitative Measurement Systems (2012)The Constitutional History of England (1909)A history of taxation and expenditure in the Western world (1986)The Protestant Ethic and the Spirit of Capitalism (2005)The Determinants of Local Government's Financial Transparency (2011)Building Financial Resilience to Climate Impacts (2022)First lessons from government evaluations of COVID-19 responses: A synthesis (2022)Backward Mapping: Implementation Research and Policy Decisions (1979)The Big Question for Performance Management: Why Do Managers Use Performance Information? (2010)Pulling the Levers: Transformational Leadership, Public Service Motivation, and Mission Valence (2011)COVID-19 and the policy sciences: initial reactions and perspectives (2020)Maybe It Is Time to Rediscover Bureaucracy (2005)Neo-liberal urban planning policies: A literature survey 1990–2010 (2011)Trust in Government – the Relative Importance of Service Satisfaction, Political Factors and Demography (2014)On the Applicability of the Most Similar Systems Design and the Most Different Systems Design in Comparative Research (2008)The Local Dimension of Migration Policymaking (2011)Democratization and Research Methods (2012)A Global Classroom? Evaluating the Effectiveness of Global Virtual Collaboration as a Teaching Tool in Management Education (2013)Application of Structural Equation Modeling in Educational Research and Practice (2013)Learning factories for future oriented research and education in manufacturing (2017)Managing Legitimacy: Strategic and Institutional Approaches (1995)Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts (1997)What Is Agency? (1998)Directing Corporate Entrepreneurship Strategy in the Public Sector to Public Value: Antecedents, Components, and Outcomes (2016)Maybe It Is Time to Rediscover Technocracy? An Old Framework for a New Analysis of Administrative Reforms in the Governance Era (2016)Linking turnover to organizational performance: the role of process conformance (2018)Talking About Government (2011)New Political Governance in Westminster Systems: Impartial Public Administration and Management Performance at Risk (2012)Drivers of Performance Information Use: Systematic Literature Review and Directions for Future Research (2015)Bureaucracy and Growth: A Cross-National Analysis of the Effects of “Weberian” State Structures on Economic Growth (1999)A Dynamic Model of Intra-and Interorganizational Learning (2003)New Wine in Old Wineskins: Promoting Political Reforms through the New European Neighbourhood Policy* (2006)
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References

  • 1993The New Institutionalism in Organizational Analysis.8,261 cited
  • 1956Evaluating Training Programs1,101 cited
  • 2008The Dynamics of Performance Management: Constructing Information and Reform843 cited
  • 2001New public management : the transformation of ideas and practice676 cited
  • 2008Managing performance : international comparisons518 cited
  • 2015Performance Management in the Public Sector370 cited
  • 2024OECD Journal on Budgeting322 cited
  • 2002Issues and Methods in Comparative Politics317 cited
  • 2005What Does 25 Years of Experience Tell Us About the State of Performance Measurement in Public Policy and Management212 cited
  • 1996Lessons from Experience: Experiential Learning in Administrative Reforms in Eight Democracies192 cited
  • 2005What Do We Talk About When We Talk About Performance? Dialogue Theory and Performance Budgeting176 cited
  • 2016Public sector budgeting: a European review of accounting and public management journals176 cited
  • 2009STRENGTHENING THE LINK BETWEEN PERFORMANCE MEASUREMENT AND DECISION MAKING125 cited
  • 2005International Public Financial Management Reform: Progress, Contradictions, and Challenges112 cited
  • 1999Performance Budgeting and Performance Funding in the States: A States Assessment

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108 cited
  • 2016Appropriateness and Use of Performance Information in the Budgeting Process: Some Experiences from German and Italian Municipalities102 cited
  • Cited by

    • 2018Does Citizen Participation Matter to Performance-Based Budgeting?46 cited
    • 2019Exploring the relationship between government budget information and citizens’ perceptions of public service performance in China37 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
    • 2018Converging and diverging pressures in PBB development: the experiences of Finland and Sweden30 cited
    • 2019Performance Budgeting in Context: An Analysis of Italian Central Administrations21 cited
    • 2021Integrating non-financial performance indicators in budget documents: the continuing search of Dutch municipalities21 cited
    • 2019Actors’ dynamics toward performance-based budgeting: a mix of change and stability?17 cited
    • 2019Managing Performance and Strategy: Managerial Practices in German Local Governments16 cited
    • 2021Implementación del Presupuesto Público Basado en Desempeño: una revisión sistemática de la literatura empírica15 cited
    • 2018Performance Budgeting and Medium-Term Expenditure Frameworks: A Comparison in OECD Central Governments15 cited
    • 2020Performance budgeting as a “creative distraction” of accountability relations in one Russian municipality14 cited
    • 2021Negative media reporting and its effects on performance information use in public spending12 cited
    • 2019Performance Budgeting in Germany, Austria and Switzerland12 cited
    • 2024Performance-based budgeting reform and evolution of performance information quality: empirical analysis of Indonesia10 cited
    • 2019Public Sector Performance-Based Budgeting in Italy10 cited