136
Views
5
CrossRef citations to date
0
Altmetric
Original Article

Incentives, Certification, and Targets in Performance Budgeting

, &
Pages 469-495 | Published online: 08 Dec 2014

References

  • Barrett, K., & Greene, R. (2002). You can't bank on it. Governing, 15(12), 74.
  • Berman, E. (1997). Dealing with cynical citizens. Public Administration Review, 57(2), 105-112.
  • Buck, A.E. (1929). Public budgeting. New York: Harper.
  • Caiden, N. (1998). Public service professionalism for performance measurement and evaluation. Public Budgeting and Finance, 18(2), 35-52.
  • Churchill, N.C. (1984). Budget choice: Planning vs. control. Harvard Business Review, 62(4), 150-164.
  • Cothran, D.A. (2001). Entrepreneurial budgeting: An emerging reform? In G.J. Miller, W.B. Hildreth, & J. Rabin (Eds.), Performance based budgeting (pp. 147-167). Boulder, CO: Westview.
  • Feit, D. (2003). Measuring performance in the public sector. Journal of Cost Management, 17 (2), 39-45.
  • Golembiewski, R.T. (1964). Accountancy as a function of organization theory. Accounting Review, 39(2), 333-341.
  • Government Accounting Standards Board. (1999). Statement No. 34: Basic financial statements—and management's discussion and analysis—for state and local governments. Norwalk, CT.
  • Hatry, H. (1999). Performance measurement: Getting results. Washington, DC: Urban Institute.
  • Hax, A.C., & Majluf, N.S. (1984). The corporate strategic planning process. Interfaces, 14(1), 47-60.
  • Jones, L.R. (2005). Outyear budgetary consequences of agency cost savings: International Public Management Network Symposium. International Public Management Review, 6(1), 139-168. Available at www.ipmr.net
  • Kelman, S. (2005). The dialogue. International Public Management Review, 6(1), 139. Available at www.ipmr.net
  • King, C.S., Feltey, K.M., & Susel, B. (1998). The question of participation: Toward authentic public participation in public administration. Public Administration Review, 58(4), 317-326.
  • Klay, E. (2001). Management through budgetary incentives. In G.J. Miller, W.B. Hildreth, & J. Rabin (Eds.), Performance based budgeting (pp. 215-227). Boulder, CO: Westview.
  • Knight, H.C. (1981). Budgeting: A contrast of preaching and practice. Cost and Management, 55(6), 42-46.
  • Larkey, P.D., & Devereux, E.A. (1999). Good budgetary decision processes. In H.G. Frederickson & J.M. Johnston (Eds.), Public management reform and innovation: Research, theory, and application (pp. 166-188). Tuscaloosa: University of Alabama Press.
  • Lazere, C. (1998). All together now: Why you must link budgeting and forecasting to planning and performance. CFO, 14(2), 28-36.
  • National Advisory Council on State and Local Budgeting. (1997). A framework for improved state and local government budgeting and recommended budget practices. Chicago: Government Finance Officers Association.
  • Osborne, D., & Hutchinson, P. (2004). The price of government. New York: Basic Books.
  • Pollitt, C., & Bouckaert, G. (2000). Public management reform. New York: Oxford University Press.
  • Radin, B.A. (1998). The Government Performance and Results Act (GPRA): Hydra-headed monster or flexible management tool? Public Administration Review, 58(4), 307-315.
  • Rubin, I. (1998). Class, tax & power. Chatham, NJ: Chatham House.
  • Salamon, L.M. (2002). The new governance and the tools of public action: An introduction. In L.M. Salamon (Ed.), The tools of government (pp. 1-47). New York: Oxford University Press.
  • Scheps, P.B. (2000). Linking performance measures to resource allocation. Government Finance Review, 16 (3), 11-15.
  • Schick, A. (1978). The road from ZBB. Public Administration Review, 38(2), 177-180.
  • Schick, A. (1990). Budgeting for results: Recent developments in five industrialized countries. Public Administration Review, 50(1), 26-34.
  • Schick, A. (1997). Modern budgeting. Paris: Organization for Economic Cooperation and Development.
  • Schick, A. (1998). A contemporary approach to public expenditure management. Washington, DC: World Bank Institute.
  • Schick, A. (2001a). Budgeting for results: Recent developments in five industrialized countries. In G.J. Miller, W.B. Hildreth, & J. Rabin (Eds.), Performance based budgeting (pp. 129-146). Boulder, CO: Westview.
  • Schick, A. (2001b). Getting performance measures to measure up. In D. Forsythe (Ed.), Quicker, better, cheaper? Managing performance in American government (pp. 39-60). Albany: State University of New York Press.
  • Serritzlew, S. (2006). Linking budgets to activity: A test of the effect of output-purchase budgeting. Public Budgeting and Finance, 26(2), 101-120.
  • State of Washington, Office of Financial Management, Budget Division. (2005). Report of fiscal year 2005 savings incentive account expenditures (RCW 43.79.460). Olympia.
  • Tate, R.L. (2003). Performance measure certification in Maricopa County. Government Finance Review, 19 (February), 6-9.
  • Trapani, C.S. (1982). Six critical areas in the budgeting process. Management Accounting, 64(5), 52-56.
  • U.S. General Accounting Office. (1999). Performance budgeting: Initial agency experiences provide a foundation to assess future directions (GAO/T-AIMD/GGD-99-216). Washington, DC.
  • U.S. General Accounting Office. (2000). Accrual budgeting: Experiences of other nations and implications for the United States (GAO/AIMD-00-57). Washington, DC.
  • Warren, R.S. (1975). Bureaucratic performance and budgetary reward. Public Choice, 24(5), 1-57.
  • Wenz, T.W., & Nolan, A.P. (1982). Budgeting for the future: Target base budgeting. Public Budgeting and Finance, 2(2), 88-91.
  • Wildavsky, A. (1964). The politics of the budgetary process. Boston: Little, Brown.
  • Wildavsky, A. (2001). A budget for all seasons? Why the traditional budget lasts. In G.J. Miller, W. B. Hildreth, & J. Rabin (Eds.), Performance based budgeting (pp. 95-112). Boulder, CO: Westview.

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.