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Appropriateness and use of performance information in the budgeting process: some experiences from German and Italian municipalities
Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
Tyskland.
Italien.
2016 (English)In: Public Performance & Management Review, ISSN 1530-9576, E-ISSN 1557-9271, Vol. 39, no 3, 581-606 p.Article in journal (Refereed) Published
Abstract [en]

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.

Place, publisher, year, edition, pages
2016. Vol. 39, no 3, 581-606 p.
Keyword [en]
Italy, Germany, local government, performance budget, performance information use, performance management
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hkr:diva-15416DOI: 10.1080/15309576.2015.1137770ISI: 000373165100005OAI: oai:DiVA.org:hkr-15416DiVA: diva2:923196
Available from: 2016-04-25 Created: 2016-04-25 Last updated: 2016-04-25Bibliographically approved

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Grossi, Giuseppe
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Avdelningen för EkonomiResearch environment Governance, Regulation, Internationalization and Performance (GRIP
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CiteExportLink to record
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Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf