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The use of performance information in cutback budgeting

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  • Ringa Raudla
  • Riin Savi

Abstract

This paper explores the use of performance information in budgetary decision-making during fiscal crisis. The theoretical part of the paper explains the markedly different predictions produced by the main theoretical approaches: agency theory, incrementalism, and interactive-dialogue theory. The empirical study of the Estonian case demonstrates that, in a fiscal crisis, performance information will not be used for making budgetary decisions due to time pressure, the political nature of the budgetary process, and limited analytical capacities. Lessons are given for international practice and future research.

Suggested Citation

  • Ringa Raudla & Riin Savi, 2015. "The use of performance information in cutback budgeting," Public Money & Management, Taylor & Francis Journals, vol. 35(6), pages 409-416, November.
    • Handle: RePEc:taf:pubmmg:v:35:y:2015:i:6:p:409-416
    DOI: 10.1080/09540962.2015.1083685
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    References listed on IDEAS

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    1. Philip G. Joyce, 2008. "Does more (or even better) information lead to better budgeting? A new perspective," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 27(4), pages 945-960.
    2. Raudla, Ringa & Kattel, Rainer, 2011. "Why Did Estonia Choose Fiscal Retrenchment after the 2008 Crisis?," Journal of Public Policy, Cambridge University Press, vol. 31(2), pages 163-186, August.
    3. Christopher Pollitt, 2001. "Integrating Financial Management and Performance Management," OECD Journal on Budgeting, OECD Publishing, vol. 1(2), pages 7-37.
    4. Ringa Raudla & Rainer Kattel, 2013. "Fiscal Stress Management During the Financial and Economic Crisis: The Case of the Baltic Countries," International Journal of Public Administration, Taylor & Francis Journals, vol. 36(10), pages 732-742.
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