The Problem with Programs: Multiple Perspectives on Program Structures in Program-Based Performance-Oriented Budgets

Often the transition to performance‐based budgeting requires the initial development of a program structure. While a substantial body of literature is available to assist governments in developing performance measures, program development has received little recent attention in the scholarly literat...

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Bibliographic Details
Published in:Public budgeting & finance 2008-07, Vol.28 (2), p.20-47
Main Author: BOURDEAUX, CAROLYN
Format: Article
Language:English
Subjects:
Budgets
Cost allocation
Federal budget
Flexibility
Georgia (State)
Programs
Studies
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Summary:Often the transition to performance‐based budgeting requires the initial development of a program structure. While a substantial body of literature is available to assist governments in developing performance measures, program development has received little recent attention in the scholarly literature. This research draws on a case study of the State of Georgia's effort to develop a program structure. The problems encountered by Georgia provide the foundation for an analysis that explains how programs interact with competing budgetary purposes and agendas. The analysis in turn suggests ways that budget structures might be adjusted to better balance competing purposes.
ISSN:0275-1100
1540-5850
DOI:10.1111/j.1540-5850.2008.00904.x