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Usability and actual use of performance information in German municipal budgets: the perspective of local politicians

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  • André Jethon
  • Christoph Reichard

Abstract

German municipalities have prepared performance budgets for over 10 years. The incorporation of performance information into the budget is, however, still work in progress. Local politicians perceive the usability of non-financial information in the budget as low and do not use such information intensively for budget composition or other purposes. German municipal budgets are usually voluminous because of their highly detailed structure and the large amount of displayed performance data which rarely informs about outcomes. Such information does not meet the needs of councillors, for example in their struggles with political opponents. Some options for improving the usability of budgetary information are presented.

Suggested Citation

  • André Jethon & Christoph Reichard, 2022. "Usability and actual use of performance information in German municipal budgets: the perspective of local politicians," Public Money & Management, Taylor & Francis Journals, vol. 42(3), pages 152-159, April.
    • Handle: RePEc:taf:pubmmg:v:42:y:2022:i:3:p:152-159
    DOI: 10.1080/09540962.2021.1966193
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    Cited by:

    1. Susana Jorge & Sónia Nogueira & Maria Antónia Jesus, 2023. "Financial Information Use In Parliamentary Debates In A Changing Context," Public Organization Review, Springer, vol. 23(4), pages 1611-1638, December.
    2. Asifiwe Kyando & Abdiel Abayo & Gwahula Raphael, 2022. "Determinants of the extent of usage of accounting information by Public Accounts Committee in Tanzania public corporations: Moderating role of effective communication," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 11(9), pages 205-221, December.

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