From Performance Budgeting to Performance Budget Management : Theory and Practice

Research output: Journal Publications and Reviews (RGC: 21, 22, 62)21_Publication in refereed journalpeer-review

22 Scopus Citations
View graph of relations

Detail(s)

Original languageEnglish
Pages (from-to)748-758
Journal / PublicationPublic Administration Review
Volume78
Issue number5
Publication statusPublished - 1 Sep 2018
Externally publishedYes

Abstract

This article examines the decades-long practices of performance budgeting in different countries and their associated challenges from a multilayered institutional framework. Based on theory and lessons learned, the article recommends an array of strategies to address institutional and organizational barriers. It also proposes to reconceptualize performance budgeting as a performance budget management system and suggests how multiyear budget planning, financial risk assessment, policy planning, the departmental budget cycle, the program budget cycle, stakeholder engagement, regular spending reviews, and performance audits should be integrated more closely to address the long-term fiscal challenges faced by many governments and to respond to the public pressure on agencies to do more with less.

Bibliographic Note

Publication details (e.g. title, author(s), publication statuses and dates) are captured on an “AS IS” and “AS AVAILABLE” basis at the time of record harvesting from the data source. Suggestions for further amendments or supplementary information can be sent to lbscholars@cityu.edu.hk.