Results 211 to 220 of about 7,450 (254)

Performance-Based Budgeting in Russia

Governance and Public Management, 2019
Performance-based budgeting (PBB) has extensive applications in Russia across various levels of the budget system. The Russian federal budget is presently drafted in conjunction with performance management (PM) tools—strategies, plans, programmes, and projects.
exaly   +2 more sources

Performance-Based Budgeting: The U.S. Experience

Public Organization Review, 2005
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
exaly   +2 more sources

Budget-Based Contracts, Budget Levels, and Group Performance

Journal of Management Accounting Research, 2003
In this paper, we experimentally investigate the effects of budget-based contracts and budget levels (performance targets) on group performance. We compare a group piece-rate contract with two different specifications of a group budget-based contract: (1) a group budget-fixed contract that provides no remuneration for performance below the budget and a
Joseph G. Fisher, Sean A. Peffer, Geoffrey B. Sprinkle   +2 more
openaire   +1 more source

Participation, Slack, and Budget-Based Performance Evaluation

Journal of Accounting Research, 1991
In this paper we discuss a class of budget-based performance evaluation schemes with the desirable feature that they induce an informed manager to set unbiased standards. We show that these schemes are frequently optimal incentive contracts in the presence of moral hazard, and we find that they retain their incentive properties in the presence of ...
Kirby, Alison J., Reichelstein, Stefan, Sen, Pradyot K., Paik, Tae-Young   +3 more
openaire   +2 more sources

An implementation model of performance-based budgeting

International Journal of Productivity and Performance Management, 2019
Purpose The purpose of this paper is to provide a dynamic model for implementing performance-based budgeting (PBB) in Ministry of Health and Medical Education (MOHME) in Iran. Design/methodology/approach The insights from PBB, organizational theory and theory of system were integrated based on system dynamic approach.
Tayebe Amirkhani, Asal Aghaz, Alireza Sheikh   +2 more
openaire   +1 more source

Assumptions underlying performance‐based budgeting

Tertiary Education and Management, 1999
Abstract Interest in ‘performance budgeting’ is growing despite a lack of research on its effectiveness. U.S. states have largely used ‘incremental’ and ‘formula’ budgeting processes to fund higher education. However, more than half of them are experimenting with some form of ‘performance budgeting’.
openaire   +1 more source

Performance-based budgeting

2009
A recurring theme in the field of public budgeting is the conflict between descriptive and normative theory. The literature related to descriptive theory suggests that factors, such as politics, the bureaucracy and economic conditions may dominate the public budget process.
openaire   +1 more source

Policy Diffusion and Performance-based Budgeting

International Journal of Public Administration, 2017
ABSTRACTThis article applied the policy diffusion model as a theoretical framework for interpreting the international spread of performance-based budgeting, based upon 33 OECD case studies of countries that have implemented this reform. The data show that the historical development of performance-based budgeting was fairly consistent with the diffusion
Cal Clark, Charles E. Menifield, LaShonda M. Stewart   +2 more
openaire   +1 more source

Performance-Based Budgeting in the Public Sector

2019
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Vries, M.S. de, Nemec, J., Spacek, D.
openaire   +3 more sources

The impact of performance-based budgeting on state fiscal performance

Economics of Governance, 2004
Almost all American States have tried some form of performance-based budgeting, and this study examines the impact of this budget process innovation on state expenditures. Using panel data for 1970 through 1997 the findings indicate that performance-based budgeting curtails state spending per capita by at least two percentage points.
W. Mark Crain, J. Brian O’Roark
openaire   +1 more source