Performance information use and severe cutback decisions during a period of fiscal crisis

Abstract

This paper examines the impact of performance information use on government cutback decisions. The use of performance information was associated with the adoption of furloughs and layoffs, but not with service elimination or salary reductions. These mixed findings reveal the limited role of performance information use in cutback decisions.

Keywords:

• Cutback decisions
• fiscal crisis
• performance information use
• public budgeting
• retrenchment

Additional information

Notes on contributors

Junghack Kim

Junghack Kim is a Doctoral Candidate and Instructor at University of Nebraska at Omaha, USA.

Craig S. Maher

Craig S. Maher is a Professor and Director of Nebraska State and Local Finance Lab at University of Nebraska at Omaha, USA.

Jooho Lee

Jooho Lee is an Associate Professor and Associate Director of Global Digital Governance Lab at University of Nebraska, Omaha, USA.