Performance-Based Budgeting: The U.S. Experience

Dongsung Kong ()

Public Organization Review, 2005, vol. 5, issue 2, 107 pages

Abstract: In the United States, it is premature to claim that performance-based budgeting (PBB) will replace line-item budgeting in near future, particularly at the federal and state level. This article attempts to (1) provide a brief historical context of PBB in the U.S.; (2) identify some challenges associated with the theoretical underpinnings and operational principles of PBB; (3) document current practice and research pertaining to designing and implementation; and (4) discuss the prospect of PBB. The locus of PBB in the 21St century will be local, the focus will be comparative, and the impetus will come mainly from the media. Copyright Springer Science + Business Media, Inc. 2005

Keywords: performance based budgeting; performance management system; outcomes based budgeting; results based budgeting; activity based budgeting; program budgeting; public budgeting; public finance; public management; governance (search for similar items in EconPapers)
Date: 2005
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Citations: View citations in EconPapers (6)

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DOI: 10.1007/s11115-005-1782-6

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