@article{GrossiReichardRuggiero2016,
  author    = {Grossi, Giuseppe and Reichard, Christoph and Ruggiero, Pasquale},
  title     = {Appropriateness and Use of Performance Information in the Budgeting Process: Some Experiences from German and Italian Municipalities},
  series = {Sports medicine},
  volume    = {39},
  journal   = {Sports medicine},
  publisher = {Springer},
  address   = {Abingdon},
  issn      = {1530-9576},
  doi       = {10.1080/15309576.2015.1137770},
  pages     = {581 -- 606},
  year      = {2016},
  abstract  = {This article contributes to the debate on the use of performance information in the context of public sector performance management. Based on case studies, the authors analyze the appropriateness of the performance information provided in the newly established performance budgets of municipalities in Germany and Italy. They also examine the interest of politicians and senior managers in using such information for decision-making and monitoring within the municipal budget cycle. They find that the use of performance information is generally quite modest, and that the interest of different local actors varies to a great extent. Politicians are generally less interested in such information than top managers, particularly chief financial officers. The results are discussed by applying a theoretical framework based on institutional and legitimacy theories, and are compared with the literature on performance information use.},
  language  = {en}
}
@article{JethonReichard2022,
  author    = {Jethon, Andr{\´e} and Reichard, Christoph},
  title     = {Usability and actual use of performance information in German municipal budgets},
  series = {Public money \& management : integrating theory and practice in public management},
  volume    = {42},
  journal   = {Public money \& management : integrating theory and practice in public management},
  number    = {3},
  publisher = {Routledge, Taylor \& Francis Group},
  address   = {Abingdon},
  issn      = {0954-0962},
  doi       = {10.1080/09540962.2021.1966193},
  pages     = {152 -- 159},
  year      = {2022},
  abstract  = {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.},
  language  = {en}
}