Performance Budgeting in American States: A Framework of Integrating Performance with Budgeting

Abstract

The past 20 years have witnessed ongoing endeavors researching the factors that influence the implementation of performance budgeting. While various factors have been identified, the effort to build frameworks is still lacking. This research proposes a framework to study the nature of relationships among various political, economic, legal, and organizational factors with performance budgeting, as evidenced in US state governments. We found that the presence and the characteristics of the legal foundation, managing for performance, shared responsibilities with the legislature, and capacity building are the most important factors. The environmental factors, however, are not statistically significant.

Peran Beyond Budgeting Entry Scan Untuk Mengatasi Permasalahan Penganggaran Sektor Publik

“…Anggaran dapat menerjemahkan rencana umum dan abstrak, memenuhi konsep responsibility accounting, mengalokasikan uang untuk kegiatan-kegiatan prioritas, dan mengidentifikasi keterbatasan dan kendala organisasi (Chan, 2015;Heald & Hodges, 2018;Hyndman & Liguori, 2016). Dengan kelebihan tersebut penganggaran dipandang dan dianggap sebagai satu-satunya fungsi kepemerintahan yang kompleks dalam rangka mengendalikan lingkungan dan menjaga stabilitas (Bleyen, Klimovský, Bouckaert, & Reichard, 2017;Cuadrado-Ballesteros & García-Sánchez, 2018;Kasdin, 2017;Lu & Willoughby, 2015). Di samping kelebihan, kelemahan penganggaran yakni memakan banyak waktu, adaptivitas terhadap perubah an lingkungan rendah, dan mening-katnya praktik gaming dalam proses penganggaran (Bourmistrov & Kaarbøe, 2013;Heupel & Schmitz, 2015).…”

The beauty of constructive culture: planting the seeds for widespread performance information use among councilors

“…Others have identified organizational factors as barriers to use (see Table 2). Organizational factors refer here to the level of performance (Saliterer and Korac, 2013) and organizational structure (Askim, 2007) and culture (Lu and Willoughby, 2015). Financial health (Saliterer and Korac, 2013) as an indicator of performance can also influence PI use.…”

“…In addition to the factors already mentioned, information providers (Pollitt, 2006), information channels (Lu and Willoughby, 2015) and information itself (Raudla, 2012) have been identified as important contextual factors in information systems (see Table 1). Because information providers, information channels and information exist outside or inside an organization, it is unclear whether these factors are environmental or organizational factors.…”

The Nexus of State and Local Capacity in Vertical Policy Diffusion

“…Using the GPP grades or its survey components, a number of studies have investigated the antecedents or effects of the state’s managerial capacity in multiple policy areas (Heckman, 2012; Neshkova & Guo, 2012). Designed to reflect the implementation of best practices in each area of government management, the GPP grades have been considered an appropriate proxy to capture the quality of managerial capacity (Lu & Willoughby, 2015).…”