The Use of Performance Information Under Performance Budgeting Systems: A Comparative Analysis of Chilean Line Ministries

Numerous studies suggest that performance budgeting has limited impact on budget aggregates and on legislative decision making. For that reason, a growing number of scholars now argue for increased attention on how performance budgeting reforms influence decision-making processes within line ministr...

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Bibliographic Details
Published in:International public management journal 2020-07, Vol.23 (4), p.591-610
Main Author: MARTÍNEZ GUZMÁN, JUAN PABLO
Format: Article
Language:English
Subjects:
Budgeting
Budgets
Comparative analysis
Decision making
Foreign aid
Homogeneity
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Summary:Numerous studies suggest that performance budgeting has limited impact on budget aggregates and on legislative decision making. For that reason, a growing number of scholars now argue for increased attention on how performance budgeting reforms influence decision-making processes within line ministries and during budget execution. In this study, we compare the cases of four line ministries from a government with a longstanding tradition of performance budgeting. We find that the use of performance information is marginal during budget formulation and approval. In contrast, the evidence shows that officials at line ministries use performance information extensively during budget execution. The use of performance information differs between our four cases and those differences are explained by a set of variables that include executive leadership involvement, informational system capacity, and intrinsic organizational factors such as the size of the organizations and the homogeneity of their outputs.
ISSN:1096-7494
1559-3169
DOI:10.1080/10967494.2018.1486344