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From Performance Budgeting to Performance Budget Management: Theory and Practice.

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Title: From Performance Budgeting to Performance Budget Management: Theory and Practice.
Authors: Ho, Alfred Tat‐Kei1
Source: Public Administration Review. Sep/Oct2018, Vol. 78 Issue 5, p748-758. 11p. 2 Diagrams, 3 Charts.
Subject Terms: *Organizational structure, Program budgeting, Budget management, Organizational performance, Stakeholder theory, Auditing, Government agencies
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. [ABSTRACT FROM AUTHOR]
Copyright of Public Administration Review is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
Database: Education Research Complete
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  Data: From Performance Budgeting to Performance Budget Management: Theory and Practice.
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  Data: <searchLink fieldCode="JN" term="%22Public+Administration+Review%22">Public Administration Review</searchLink>. Sep/Oct2018, Vol. 78 Issue 5, p748-758. 11p. 2 Diagrams, 3 Charts.
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  Data: *<searchLink fieldCode="DE" term="%22Organizational+structure%22">Organizational structure</searchLink><br /><searchLink fieldCode="DE" term="%22Program+budgeting%22">Program budgeting</searchLink><br /><searchLink fieldCode="DE" term="%22Budget+management%22">Budget management</searchLink><br /><searchLink fieldCode="DE" term="%22Organizational+performance%22">Organizational performance</searchLink><br /><searchLink fieldCode="DE" term="%22Stakeholder+theory%22">Stakeholder theory</searchLink><br /><searchLink fieldCode="DE" term="%22Auditing%22">Auditing</searchLink><br /><searchLink fieldCode="DE" term="%22Government+agencies%22">Government agencies</searchLink>
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  Data: 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. [ABSTRACT FROM AUTHOR]
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  Data: <i>Copyright of Public Administration Review is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract.</i> (Copyright applies to all Abstracts.)
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        Value: 10.1111/puar.12915
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      – Code: eng
        Text: English
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        PageCount: 11
        StartPage: 748
    Subjects:
      – SubjectFull: Organizational structure
        Type: general
      – SubjectFull: Program budgeting
        Type: general
      – SubjectFull: Budget management
        Type: general
      – SubjectFull: Organizational performance
        Type: general
      – SubjectFull: Stakeholder theory
        Type: general
      – SubjectFull: Auditing
        Type: general
      – SubjectFull: Government agencies
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      – TitleFull: From Performance Budgeting to Performance Budget Management: Theory and Practice.
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              Text: Sep/Oct2018
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