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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.
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.
Editorial
(2017)
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.
With the aim to improve the quality of public administration (PA) programmes in Europe, EGPA established in 1999—together with the Network of Institutes and Schools of Public Administration in Central and Eastern Europe (NISPAcee)—the European Association for Public Administration Accreditation (EAPAA). This chapter presents the development of EAPAA in the last two decades and the experiences made with voluntary accreditation of academic PA programmes in Europe. The authors illustrate the basic accreditation concept of EAPAA, its integration into the European quality assurance institutions and the scope of accreditation missions over time. Finally, the effects of accreditation measures in the educational field of PA are discussed.
Becoming a Student of Reform
(2017)