Linking budgeting to results? Evidence about performance budgets in European municipalities based on a comparative analytical model

Pieter Bleyen, Daniel Klimovský, Geert Bouckaert and Christoph Reichard

Public Management Review, 2017, vol. 19, issue 7, 932-953

Abstract: This article contributes to the debate on the incorporation of performance information in European local government budgets. At the core is the development of an analytical model for comparing efforts of performance budgeting (PB). Evidence in ten cases indicates that performance structures and the span of performance differ, that performance indicators are far from always measuring outcomes or outputs, and that future and past performance figures are often absent. Nevertheless similar learning trajectories do exist. Possible explanations for the variation involve the varying degrees of reform implementation, experience with PB and prevailing institutional arrangements.

Date: 2017
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DOI: 10.1080/14719037.2016.1243837

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