“…Even though over time, departmental and program budget performance information has become more transparent and publicly available, how performance information is actually used and how the usage differs by agencies, program nature, and leadership structure are still a puzzle. To answer these questions, researchers often need to rely on in-depth interviews, field observations, and documentary research (Courty & Marschke, 2003;Gueorguieva et al, 2009;Ho, 2011;Kasdin, 2010;Martin & Singh, 2004). Hence, until there is a more systematic release of program performance and budget data and the process characteristics of the budgetary decision-making process, attempts to conduct any large scale quantitative analysis of performance budgeting practice and impact will remain a challenge, and the field still needs well-designed qualitative studies to provide in-depth insights on how performance information is used in the budgetary process.…”