Usability and actual use of performance information in German municipal budgets
- 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.
| Author details: | André JethonGND, Christoph ReichardORCiDGND |
|---|---|
| DOI: | https://doi.org/10.1080/09540962.2021.1966193 |
| ISSN: | 0954-0962 |
| ISSN: | 1467-9302 |
| Title of parent work (English): | Public money & management : integrating theory and practice in public management |
| Subtitle (English): | the perspective of local politicians |
| Publisher: | Routledge, Taylor & Francis Group |
| Place of publishing: | Abingdon |
| Publication type: | Article |
| Language: | English |
| Date of first publication: | 2022/04/03 |
| Publication year: | 2022 |
| Release date: | 2023/04/24 |
| Tag: | Councillor; performance budget; performance information; politician; usability; use |
| Volume: | 42 |
| Issue: | 3 |
| Number of pages: | 8 |
| First page: | 152 |
| Last Page: | 159 |
| Organizational units: | Wirtschafts- und Sozialwissenschaftliche Fakultät / Wirtschaftswissenschaften |
| DDC classification: | 3 Sozialwissenschaften / 33 Wirtschaft / 330 Wirtschaft |
| Peer review: | Referiert |
