Appropriateness and Use of Performance Information in the Budgeting Process: Some experiences from German and Italian municipalities Christoph Reichard

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Uploaded by Christoph Reichard     Uploaded date: February 27, 2019    
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Publication date
March 24, 2016
Paper language
Abstract
This article contributes to the debate on the use of performance information in the context of public sector performance management. Based on case studies, the authors analyze the appropriateness of the performance information provided in the newly established performance budgets of municipalities in Germany and Italy. They also examine the interest of politicians and senior managers in using such information for decision-making and monitoring within the municipal budget cycle. They find that the use of performance information is generally quite modest, and that the interest of different local actors varies to a great extent. Politicians are generally less interested in such information than top managers, particularly chief financial officers. The results are discussed by applying a theoretical framework based on institutional and legitimacy theories, and are compared with the literature on performance information use.
Preferred Citation
Grossi, Giuseppe, Christoph Reichard, Pasquale Ruggiero (2016): Appropriateness and Use of Performance Information in the Budgeting Process: Some experiences from German and Italian municipalities. Public Performance and Management Review, 39 (3), pp. .581-606.
Keywords
local government; performance budget; performance information use; performance management
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Category
  • Financial accounting
  • Performance measurement
Type of Paper
Published paper

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