Austerity and the use of performance information in the budget process

Ringa Raudla · Sebastian Bur

13 citations0/0 files storedPublic Money & Management

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Public Policy and Administration Research Economic and Fiscal Studies Accounting and Organizational Management

Abstract

IMPACTUsing evidence from Austria, Ireland and Portugal, the authors show that, although the experience of a fiscal crisis can act as a useful trigger for adopting performance budgeting reforms, the context of fiscal stress and austerity does not offer a fertile ground for implementing reforms. In addition, it can undermine the use of performance information in budgetary decision-making. This article will help policy-makers and practitioners to develop realistic expectations about the impacts of performance budgeting in a climate of austerity and fiscal stress.

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References

2001Promoting the Utilization of Performance Measures in Public Organizations: An Empirical Study of Factors Affecting Adoption and Implementation 1998Principal-Agent Models: An Expansion?2024OECD Journal on Budgeting 2015Drivers of Performance Information Use: Systematic Literature Review and Directions for Future Research 2005What Do We Talk About When We Talk About Performance? Dialogue Theory and Performance Budgeting 1978A Budget for All Seasons? Why the Traditional Budget Lasts 2001Integrating Financial Management and Performance Management 2016Insights into performance-based budgeting in the public sector: a literature review and a research agenda

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2022Theme: Politicians’ use of accounting informationEditorial: Unraveling politicians’ use and non-use of accounting information 2024Performance-based budgeting reform and evolution of performance information quality: empirical analysis of Indonesia 2025How does performance-based budgeting reform affect the extent of performance information use? An empirical study of Indonesia

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