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The metamorphoses of performance budgeting

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  • Allen Schick

Abstract

Performance budgeting (PB) emerged more than 60 years ago as a key driver of budgetary innovation in the United States. Due to its often lofty goals, PB initiatives were rarely successful, but have instead reappeared, in different forms and with new labels. This article focuses on contemporary PB transformations, explains their rationale and objectives, and assesses their prospects in eight sections. Due to the fact that PB defies standardisation and countries differ in their approaches, the versions discussed here do not fit all venues, nor would all observers agree that they are sufficiently distinguishable from one another to warrant distinctive labels. PB, however, has some basic features that cut across all its mutations, though the way they are framed or applied may differ among the various approaches. JEL classification: H60, H61, H68 Keywords: Budget allocation, budget framework, expenditures, implementation, line items, performance budgeting

Suggested Citation

  • Allen Schick, 2014. "The metamorphoses of performance budgeting," OECD Journal on Budgeting, OECD Publishing, vol. 13(2), pages 49-79.
    • Handle: RePEc:oec:govkaa:5jz2jw9szgs8
    DOI: 10.1787/budget-13-5jz2jw9szgs8
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    Cited by:

    1. Polterovich, V., 2015. "On the Formation of National Planning System in Russia," Journal of the New Economic Association, New Economic Association, vol. 26(2), pages 237-242.
    2. Pessino, Carola & Izquierdo, Alejandro & Vuletin, Guillermo, 2018. "Better Spending for Better Lives: How Latin America and the Caribbean Can Do More with Less," IDB Publications (Books), Inter-American Development Bank, number 9152.
    3. Olga V. Bogacheva & Oleg V. Smorodinov, 2018. "Features of Spending Reviews in Ireland: Experience for Russia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 5, pages 34-45, October.
    4. Daniela Monacelli & Aline Pennisi, 2015. "Spending Review: una, nessuna, centomila," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2015(1), pages 69-108.
    5. Frank Ohemeng & Emelia A. Asiedu & Theresa Obuobisa‐Darko & Juliana A. Abane & Kenneth Parku, 2022. "The perception of employees on performance‐based budgeting reforms in developing countries: The perspective from Ghana," Public Budgeting & Finance, Wiley Blackwell, vol. 42(4), pages 74-92, December.
    6. Liying He & Kamisah Ismail, 2023. "Do staff capacity and performance-based budgeting improve organisational performance? Empirical evidence from Chinese public universities," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-16, December.

    More about this item

    Keywords

    budget allocation; budget framework; expenditures; implementation; line items; performance budgeting;
    All these keywords.

    JEL classification:

    • H60 - Public Economics - - National Budget, Deficit, and Debt - - - General
    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems
    • H68 - Public Economics - - National Budget, Deficit, and Debt - - - Forecasts of Budgets, Deficits, and Debt

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