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  - Bleyen, Pieter
A1  - Klimovsky, Daniel
A1  - Bouckaert, Geert
A1  - Reichard, Christoph
T1  - Linking budgeting to results?
BT  - Evidence about performance budgets in European municipalities based on a comparative analytical model
JF  - Public Management Review
N2  - 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.
KW  - Local government
KW  - performance budgeting
KW  - performance information
Y1  - 2017
U6  - https://doi.org/10.1080/14719037.2016.1243837
SN  - 1471-9037
SN  - 1471-9045
VL  - 19
IS  - 7
SP  - 932
EP  - 953
PB  - Routledge, Taylor & Francis Group
CY  - London
ER  -