Integrating Financial Management and Performance Management

Pollitt, Christopher

doi:10.1787/budget-v1-art9-en

Cited by 58 publications

(45 citation statements)

References 17 publications

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“…Performance management has been used as an allencompassing term to describe any management process that involves collecting, interpreting, and/or utilizing performance information for performance improvementwhether for budgeting, program management, performance contracting, or personnel management (Behn, 2002;Poister, 2003;Pollitt, 2001). Performance management has been used as an allencompassing term to describe any management process that involves collecting, interpreting, and/or utilizing performance information for performance improvementwhether for budgeting, program management, performance contracting, or personnel management (Behn, 2002;Poister, 2003;Pollitt, 2001).…”

Section: Definition Of Performance Managementmentioning

confidence: 99%

Performance Management and Trust in Supervisors

Cho

Lee

2011

Review of Public Personnel Administration

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This article investigates the effect of performance management and explores one factortrust in one's supervisor-as a critical facilitator of it. Although improving performance is a prominent issue in public management and the term, performance management, is in heavy use in the public sector, systematic investigations on the subject are relatively rare. Defining performance management as a human resource management tool, this research empirically tests the associations between performance management and two outcomes: perceived work-unit performance and perceived agency performance. In addition, it examines the role of trust as a facilitator of the successful implementation of performance management. Using the Merit Principles Survey 2005, we test the ideas. Ordered logit regression analyses confirm that performance management promotes perceived performance of both work-unit and agency, and the leverages are further increased under a high level of trust in supervisors.

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Section: Definition Of Performance Managementmentioning

confidence: 99%

Performance Management and Trust in Supervisors

Cho

Lee

2011

Review of Public Personnel Administration

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“…Thus TQM, for example, is realized in vastly different ways in different contexts, sometimes even within the same service (Joss andKogan, 1995: Zbaracki, 1998). Similarly, performance budgeting can and does take on a tremendous variety of forms (Pollitt, 1999).…”

Section: The Npm: Translationsmentioning

confidence: 99%

A Review of Public Sector Reform

Pollitt¹

2018

CPP

Self Cite

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“…In its most fundamental notion, performance information and associated performance budgets provide decision makers with information concerning how particular results may change if resources are increased or decreased (OECD ). In sharp contrast to previous reform periods, which focused only on the executive branch of government and ignored the role of legislatures (Schick ), legislators today are also asked to compare costs with marginal effects on government performance, to make their expectations clear to the executive, and to judge budget proposals based on the provided performance information (Pollitt ). Ultimately, the “goal of adding performance data to budgets is to change resource allocation behaviors” (Moynihan , 4).…”

Section: Research On Performance Information's Leverage On Legislatormentioning

confidence: 99%

What Can Performance Information Do to Legislators? A Budget‐Decision Experiment with Legislators

Demaj

2017

Public Administration Review

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Studies on the influence of performance information on budgeting decisions have produced contradictory findings. This article offers a framework of the parliamentary context that links performance information to legislators’ budgeting decisions. The framework suggests that the impact on politicians’ allocations will differ depending on whether performance information is reflected in the budget proposal, whether the allocation issue concerns a politically difficult trade‐off for the decision maker, and whether information falls into a receptive partisan mind. The experimental study uses 57 actual legislators. The results show that the introduction of performance information into legislators’ deliberation process leads to stronger deviations from the status quo allocation. This difference occurs because performance information highlights more clearly the expected consequences of budgetary changes and allows for more pronounced reactions. More informed decisions, however, might make compromise among legislators more difficult because individual positions will become more polarized.

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Integrating Financial Management and Performance Management

Abstract: The objective of this paper is to assess mechanisms to improve resource planning and allocation by integrating financial and budgetary management with performance management.

Cited by 58 publications

References 17 publications

Performance Management and Trust in Supervisors

Performance Management and Trust in Supervisors

A Review of Public Sector Reform

What Can Performance Information Do to Legislators? A Budget‐Decision Experiment with Legislators

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