Performance budgeting: effects on government debt and economic growth
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DOI: 10.1080/13504851.2017.1324607
Abstract: ABSTRACT This article examines the effects of performance budgeting on government debt and economic growth rates. The results show that countries with a higher share of ministries using performance targets in budget negotiation tend to… read more here.
Keywords: government debt; growth; performance budgeting; performance ... See more keywords
The design of performance budgeting processes and managerial accountability relationships
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DOI: 10.1080/14719037.2016.1243811
Abstract: ABSTRACT Performance budgeting (PB) can play an important role in managerial accountability. Prior research focuses on the operation of PB as an information production device and concludes that its effects are shaped by context. Through… read more here.
Keywords: performance budgeting; accountability; managerial accountability; accountability relationships ... See more keywords