Performance Budgeting Resuscitated: Why it is Still Inviable?
Journal of Public Budgeting, Accounting & Financial Management 10(2): 151–72, 1998
By: PrAcademics Press
http://pracademics.com/attachments/article/1005/lu.pdf
Report a broken linkMeasuring Planning Department Performance
This article examines the failed history of performance budgeting in the U.S. and argues that two obstacles undermine its success: the poor quality of performance measures and their rare acceptance by budgetary decision makers. It concludes by offering recommendations for better using performance measures.