In search of public values in performance budgeting studies

Research output: Journal Publications and ReviewsRGC 21 - Publication in refereed journalpeer-review

1 Scopus Citations
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Detail(s)

Original languageEnglish
Pages (from-to)1528-1541
Journal / PublicationPublic Administration Review
Volume83
Issue number6
Online published10 Oct 2023
Publication statusPublished - Nov 2023

Abstract

Performance budgeting is inevitably linked to policy priorities, and priorities are fundamentally the expression of public values. Through a bibliometric analysis of past studies, this study shows that over time, the performance budgeting literature is linked to more diverse values beyond efficiency and effectiveness concerns. Transparency, democracy, participation, inclusiveness, and other political, legal, social, and sustainability values have been getting more attention in public administration, accounting, and budgeting journals, as well as in various field journals. This study concludes by suggesting a need for more interdisciplinary and comparative research about the normative foundation of performance budgeting and its connection with public value theory in the future. © 2023 American Society for Public Administration.