Linking budgeting to results? Evidence about performance budgets in European municipalities based on a comparative analytical model Christoph Reichard

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Uploaded by Christoph Reichard     Uploaded date: February 27, 2019    
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Publication date
October 13, 2017
Paper language
Abstract
This article contributes to the debate on the incorporation of performance information in European local government budgets. At the core is the development of an analytical model for comparing efforts of performance budgeting (PB). Evidence in ten cases indicates that performance structures and the span of performance differ, that performance indicators are far from always measuring outcomes or outputs, and that future and past performance figures are often absent. Nevertheless similar learning trajectories do exist. Possible explanations for the variation involve the varying degrees of reform implementation, experience with PB and prevailing institutional arrangements.
Preferred Citation
Bleyen, Pieter, Daniel Klimovsky, Geert Bouckaert and Christoph Reichard (2017): Linking budgeting to results? Evidence about performance budgets in European municipalities based on a comparative analytical model. Public Management Review, Vol. 19, No. 7, pp. 932-953.
Keywords
Local government; performance budgeting; performance information
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Category
  • Financial accounting
  • Performance measurement
Type of Paper
Published paper

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