TY  - JOUR
A1  - Jethon, André
A1  - Reichard, Christoph
T1  - Usability and actual use of performance information in German municipal budgets
BT  - the perspective of local politicians
JF  - Public money & management : integrating theory and practice in public management
N2  - IMPACT 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.
KW  - Councillor
KW  - performance budget
KW  - performance information
KW  - politician
KW  - usability
KW  - use
Y1  - 2022
U6  - https://doi.org/10.1080/09540962.2021.1966193
SN  - 0954-0962
SN  - 1467-9302
VL  - 42
IS  - 3
SP  - 152
EP  - 159
PB  - Routledge, Taylor & Francis Group
CY  - Abingdon
ER  -