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  -