@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}
}
@article{BleyenKlimovskyBouckaertetal.2017,
  author    = {Bleyen, Pieter and Klimovsky, Daniel and Bouckaert, Geert and Reichard, Christoph},
  title     = {Linking budgeting to results?},
  series = {Public Management Review},
  volume    = {19},
  journal   = {Public Management Review},
  number    = {7},
  publisher = {Routledge, Taylor \& Francis Group},
  address   = {London},
  issn      = {1471-9037},
  doi       = {10.1080/14719037.2016.1243837},
  pages     = {932 -- 953},
  year      = {2017},
  abstract  = {This article contributes to the debate on the incorporation of performance information in European local government budgets. At the core is the development of an analytical model for comparing efforts of performance budgeting (PB). Evidence in ten cases indicates that performance structures and the span of performance differ, that performance indicators are far from always measuring outcomes or outputs, and that future and past performance figures are often absent. Nevertheless similar learning trajectories do exist. Possible explanations for the variation involve the varying degrees of reform implementation, experience with PB and prevailing institutional arrangements.},
  language  = {en}
}