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Original Articles

Reforming Budget ritual and Budget practice: The Case of Performance Management Implementation in Virginia

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Pages 255-272 | Published online: 15 Aug 2006

References

  • 1. For the purposes of this article, performance management systems are defined as organizational structures and processes that systematically use some combination of strategic planning, performance measurement, program evaluation, and performance budgeting processes. Performance information, therefore, is any information that a performance management system generates.
  • Liner , E.B. , Hatry , H.P. , Vinson , E. , Allen , R. , Dusenbury , P. , Bryant , S. and Snell , R. 2001 . Making Results-Based Government Work , Washington, D.C : The Urban Institute .
  • Micciche, F.A. Future of Results Act Uncertain on Capitol Hill, GovExec.Com.August 28, 2000 http://www.govexec.com/dailyfed/0800/082800f1.htm (http://www.govexec.com/dailyfed/0800/082800f1.htm)
  • Meyer , J. and Rowan , B. 1991 . “ Institutionalized Organizations: Formal Structure as Myth and Ceremony ” . In The New Institutionalism in Organizational Analysis , Edited by: Powell , W.W. and DiMaggio , P.J. 55 London : The University Press of Chicago .
  • 5. Central agencies that regularly conduct performance evaluations and audits include the Department of Planning and Budget, the Joint Legislative Audit and Review Commission, Department of the State Internal Auditor, Auditor of Public Accounts, Department of Accounts, and the State Council of Higher Education for Virginia.
  • 6. General Accounting Office. Creating Value Through World-class Financial Management. Executive Guide 00-134, April 2000, 11.
  • Government Performance Project. Management Matters and Performance Counts,State Grade Report 2001. http://www.maxwell.syr.edu/gpp/grade/ (http://www.maxwell.syr.edu/gpp/grade/)
  • Governing. The Government Performance Project Report Card for Virginia. 2001 http://www.governing.com/gpp/2001/gp1va.htm (http://www.governing.com/gpp/2001/gp1va.htm)
  • 9. See, for example, Andrews, M.; Hill, H. The Impact of Traditional Budgeting Systems on the Effectiveness of Performance-Based Budgeting: A Different Viewpoint on Recent Findings. International Journal of Public Administration, 2003, 26(2).
  • 10. Documents are available at http://www.dpb.state.va.us.
  • See http://www.dpb.state.va.us/VAResults/VRHome.html
  • Sostek, A. People Power. Special Conference Report, Governing's Managing Performance 2002. http://www.governing.com/mgt2cr.htm (http://www.governing.com/mgt2cr.htm)
  • 13. Sostek, A. Supra note 12.
  • 14. Some of these tensions are discussed in the GPP report on Virginia in 2001. It is interesting to note that the report does not talk at all about reform derailment because of these tensions. See Governing. The Government Performance Project Report Card for Virginia. 2001. Available at: http://www.governing.com/gpp/2001/gp1va.htm
  • 15. National Partnership for Reinventing Government. Balancing Measures: Best Practices in Performance Management. August 1999. Available at: http://www.orau.gov/pbm/links/npr1.html
  • 16. National Partnership for Reinventing Government, Supra note 15.
  • 17. Virginia Results, Supra note 11.
  • 18. General Accounting Office, Supra note 6; 1.
  • 19. Taylor, Ellen. Seven Years of GPRA: Has the Results Act Provided Results? OMB Watch, July 20, 2000. Available at http://www.ombwatch.org/article/ articleview/851/1190.

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