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  - 
TY  - JOUR
A1  - Grossi, Giuseppe
A1  - Reichard, Christoph
A1  - Ruggiero, Pasquale
T1  - Appropriateness and Use of Performance Information in the Budgeting Process: Some Experiences from German and Italian Municipalities
JF  - Sports medicine
N2  - 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.
KW  - Italy
KW  - Germany
KW  - local government
KW  - performance budget
KW  - performance information use
KW  - performance management
Y1  - 2016
U6  - https://doi.org/10.1080/15309576.2015.1137770
SN  - 1530-9576
SN  - 1557-9271
VL  - 39
SP  - 581
EP  - 606
PB  - Springer
CY  - Abingdon
ER  -