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Converging and diverging pressures in PBB development: the experiences of Finland and Sweden
Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
Italy.
Finland.
2018 (English)In: Public Management Review, ISSN 1471-9037, E-ISSN 1471-9045, Vol. 20, no 12, p. 1836-1857Article in journal (Refereed) Published
Abstract [en]

This paper aims to provide institutional explanations for the development of performance-based budgeting (PBB). Particularly, we explore the tensions between converging and diverging pressures. By analysing PBB in two countries with significant experience with it, Finland and Sweden, the research explains why we observe only evolutionary changes in actual budgetary practices. Indeed, the introduction of this practice is part of a global reform process undertaken over decades by public sector organizations. Nevertheless, the countries still struggle with PBB and, despite global converging pressures, diverging pressures shape its development, challenging its implementation and use, and paving the way for evolutionary changes.

Place, publisher, year, edition, pages
2018. Vol. 20, no 12, p. 1836-1857
Keywords [en]
Performance budgeting, isomorphism, institutional logics, ambiguities, central government
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:hkr:diva-18773DOI: 10.1080/14719037.2018.1438500ISI: 000446117300005OAI: oai:DiVA.org:hkr-18773DiVA, id: diva2:1256754
Available from: 2018-10-18 Created: 2018-10-18 Last updated: 2018-10-18Bibliographically approved

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Grossi, Giuseppe
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CiteExportLink to record
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Cite
Citation style
  • apa
  • ieee
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  • vancouver
  • Other style
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Language
  • de-DE
  • en-GB
  • en-US
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  • nn-NB
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Output format
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