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
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Measuring 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.