@inbook{9e020a9ef8224d289f2e696ced1d3b27,
title = "Performance budgeting reform in the U.S.: An unfinished journey",
abstract = "This study reviews the century-long history of performance budgeting reforms in the U.S., and explains how performance budgeting really works, what outcomes and challenges it may bring, and how countries should pursue it realistically and effectively. It recommends that performance budgeting should be pursued incrementally, and it is better understood as a system of executive-led “performance budget management”. This study also discusses the possible future development of performance budgeting, especially in light of the foreseeable fiscal and economic challenges caused by the global coronavirus pandemic.",
keywords = "Performance budgeting, Budgeting",
author = "Ho, {Alfred Tat-Kei}",
note = "Information for this record is supplemented by the author(s) concerned.",
year = "2021",
doi = "10.4324/9781003004080-15-19",
language = "English",
isbn = "978-0-367-43516-5",
series = "Routledge Studies in Management, Organizations, and Society",
publisher = "Routledge",
pages = "319--337",
editor = "Zahirul Hoque",
booktitle = "Public Sector Reform and Performance Management in Developed Economies",
}