Incentives, Certification, and Targets in Performance Budgeting

Review of budget reforms embracing performance reveals at least two decades of three major competing reforms. Incentives, certification, and targets have tried to connect budgeting with performance through either managing for results or expenditure control. The model we try to understand comes from...

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Bibliographic Details
Published in:Public performance & management review 2007-06, Vol.30 (4), p.469-495
Main Authors: Miller, Gerald J., Robbins, Donijo, Keum, Jaeduk
Format: Article
Language:English
Subjects:
Budget allocation
Budget reform
budgeting
Budgets
Business management
Certification
Financial budgets
Financial management
Government budgets
Incentives
Managerial budgeting
Performance metrics
Public sector
Reforms
Savings
Savings motives
Studies
Symposium
targets
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Summary:Review of budget reforms embracing performance reveals at least two decades of three major competing reforms. Incentives, certification, and targets have tried to connect budgeting with performance through either managing for results or expenditure control. The model we try to understand comes from the "trade the details for the totals" scheme based on these three approaches. Specifically, we explore whether these three models exist in local budget systems and, if so, how they relate to each other.
ISSN:1530-9576
1557-9271
DOI:10.2753/PMR1530-9576300401