The impact of traditional budgeting systems on the effectiveness of performance-based budgeting: A different viewpoint on recent findings

International Journal of Public Administration

Volumn 26, Issue 2, 2003, Pages 135-155

  Andrews, Matthew ^a   Hill, Herb ^b  

^a SYRACUSE UNIVERSITY   (United States)

^b Virginia Department of Planning and Budget   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 85050843923     PISSN: 01900692     EISSN: 15324265     Source Type: Journal    
DOI: 10.1081/PAD-120018299     Document Type: Article

References (40)

1. Fielding, Smith J., 1999. The benefits and threats of PBB: An assessment of modern reform. Public Budgeting and Finance, 19: 3–15.
2. Lee, R. D, Jr. and Burns, R. C., 2000. Performance measurement in state budgeting: advancement and backsliding from 1990 to 1995. Public Budgeting and Finance, 20: 38–54.
3. Lu, H., 1998. Performance budgeting resuscitated: why is it still inviable?. Journal of Public Budgeting, Accounting & Financial Management, 10: 151–172.
4. Melkers, J., and Willoughby, K., 1998. The state of the states: performance-based budgeting requirements in forty-seven out of fifty. Public Admin. Rev., 58: 66–76.
5. Willoughby, K., and Melkers, J., 2000. Implementing PBB: conflicting views of success. Public Budgeting and Finance, 20: 105–120.
6. Willoughby, K., and Melkers, J., 2000. Implementing PBB: conflicting views of success. Public Budgeting and Finance, 20: 117
7. Willoughby, K., and Melkers, J., 2000. Implementing PBB: conflicting views of success. Public Budgeting and Finance, 20: 120
8. Melkers, J., and Willoughby, K., 1998. The state of the states: Performance-based budgeting requirements in forty-seven out of fifty. Public Admin. Rev., 58: 66–76.
9. 1997. “ Office of Program Policy Analysis and Government Accountability ”. In Performance-Based Program Budgeting in Context: History and Comparison State of Florida: Tallahassee
10. National Council of State Legislatures. Legislative Budget Procedures: Appropriations Bills and the Budget Document(updated 23 March, 1999) Available at: http://www.ncsl.org/programs/fiscal/lbptabls/lbpc3t1.htm
11. Governing Magazine, State Grade Report 1998, 1999; Available at: http://www.maxwell.syr.edu/gpp/stategrade.htm
12. Carter, K., 1994. Performance budgets: here by popular demand. State Legislatures, 20 (December): 22–25. quotation from page 25
13. Melkers, J., and Willoughby, K., 1998. The state of the states: performance-based budgeting requirements in forty-seven out of fifty. Public Admin. Rev., 58: 76
14. Melkers, J., and Willoughby, K., 1998. The state of the states: performance-based budgeting requirements in forty-seven out of fifty. Public Admin. Rev., 58: 76
15. Willoughby, K., and Melkers, J., 2000. Implementing PBB: conflicting views of success. Public Budgeting and Finance, 20: 105–120.
16. Carter, K., 1994. Performance budgets: here by popular demand. State Legislatures, 20 (December): 24
17. Fuchs, L., 1998. Florida department of revenue: the sharp side of the leading edge. The New Public Innovator,: 92
18. Joyce, P. G., 1993. Using performance measures for federal budgeting: proposals and prospects. Public Budgeting and Finance, 13: 3–17.
19. Performance-Based Program Budgeting in Context: History and Comparison, Office of Program Policy Analysis and Government Accountability, State of Florida State of Florida: Tallahassee, 1997
20. Performance-Based Program Budgeting in Context: History and Comparison, Office of Program Policy Analysis and Government Accountability, State of Florida State of Florida: Tallahassee, 1997; ii
21. North, D. C., 1990. Institutions, Institutional Change and Economic Performance Cambridge: Cambridge University Press.
22. Ostrom, E., Gardner, R., and Walker, J., 1994. Rules, Games, & Common-pool Resources Ann Arbor: University of Michigan Press.
23. Powell, W. W., and DiMaggio, P., 1991. The New Institutionalism in Organizational Analysis Edited by: Powell, W. W., and DiMaggio, P., Chicago: University of Chicago Press.
24. Scott, W. R., 1998. Organizations: Rational, Natural, and Open Systems 137New Jersey: Prentice Hall.
25. Mikesell, J. L., Fiscal Administration: Analysis and Applications for the Public Sector 165Belmont, Ca.: Wadsworth Pub. Co. 4th Ed.
26. Schick, A., 1966. The road to PPB: the stages of budget reform. Public Admin. Rev., 26: 244
27. National Council of State Legislatures. Legislative Budget Procedures: Appropriations Bills and the Budget Document (updated 23 March, 1999) Available at: http://www.ncsl.org/programs/fiscal/lbptabls/lbpc3t1.htm
28. State Grade Report 1998, 1999, Governing Magazine Montana Report, Available at:http://www.maxwell.syr.edu/gpp/stategrade.htm
29. Schick, A., 1966. The road to PPB: the stages of budget reform. Public Admin. Rev., 26: 244
30. The 3 performance-based states are Louisiana, Michigan, and Texas. Our studies query whether any of these actually follow pure PBB approaches. The general source for these figures is: National Council of State Legislatures. Legislative Budget Procedures: Appropriations Bills and the Budget Document(updated 23 March, 1999) Available at:http://www.ncsl.org/programs/fiscal/lbptabls/lbpc3t1.htm
31. In Colorado, Delaware and Iowa the dominant traditional approach is Zero Based Budgeting with the new approach being PBB; Maryland, Vermont, and Virginia are presented as having traditionally program-based budgets linked to new performance concerns; Illinois, Massachusetts, Nebraska, and New Jersey budgets are a mixture of program and other approaches
32. Governing Magazine. State Grade Report 1998, 1999; Connecticut Report. Available at: http://www.maxwell.syr.edu/gpp/stategrade.htm
33. State Grade Report 1998, 1999; Montana Report, Available at: http://www.maxwell.syr.edu/gpp/stategrade.htm
34. State Grade Report 1998, 1999; Alabama Report, Available at: http://www.maxwell.syr.edu/gpp/stategrade.htm
35. Governing Magazine. 1999; Alabama Report, Available at: http://www.maxwell.syr.edu/gpp/stategrade.htm
36. In Florida the incentive scheme has been accessed by the Tax Administration, while in Virginia the Virginia Retirement System has a special incentive arrangement linking performance to rewards
37. The information in this paragraph is taken from the Florida PB-squared report and from the Virginia web page Office of Program Policy Analysis and Government Accountability, State of Florida. Performance-Based Program Budgeting in Context: History and Comparison.State of Florida: Tallahassee, 1997; State of Virginia Department of Planning and Budget, http://www.dpb.state.va.us/index.htm
38. OPPAGA in Florida and the Department of Planning and Budget in Virginia
39. Wildavsky, A., 1974. The Politics of The Budgetary Process Boston: Little Brown and Company.
40. Ostrom, E., Gardner, R., and Walker, J., 1994. Rules, Games, & Common-pool Resources Ann Arbor: University of Michigan Press.