This article examines the decades‐long practices of performance budgeting in different
countries and their associated challenges from a multilayered institutional framework. Based …

This study aims to examine the determinants of performance-based budgeting (PBB)
implementation in higher education institutions (HEIs) in Indonesia and also its impact on …

The goal of this article is to examine to what extent legislators in Estonia use performance
information in budgetary decision‐making. Interviews with the members of the finance …

Allocation of public resources is an area in which considerations of both economic efficiency
and democratic legitimacy are likely to be present. Public administrators are often blamed for …

Winner of the the inaugural'Best Book Award'from the Association for Budgeting and
Financial Management! Performance budgeting involves costs, from the drafting and …

This paper examines whether the legislative adoption of performance-based budgeting
(PBB) limits budgetary slack. Based on the model of slack-maximizing bureaucracy, we …

This article provides new insights into our understanding of the adoption and
implementation of performance-based budgeting (PBB) in the largest US cities. Addressing …

The past 20 years have witnessed ongoing endeavors researching the factors that influence
the implementation of performance budgeting. While various factors have been identified …

Penelitian ini membahas tentang penerapan penganggaran berbasis kinerja pada institusi
pendidikan tinggi di Indonesia. Kajian ini menggunakan metode tinjauan pustaka dengan …

Now in its third edition, Encyclopedia of Public Administration and Public Policy remains the
definitive source for article-length presentations spanning the fields of public administration …