Abstract

A classical problem in the budgeting literature is what influences legislative resource allocation decisions (Key, 1940). The performance budgeting perspective prescribes a performance-based solution to this question, namely to judge budget proposals based on the performance information provided by the administration (Pollitt, 2001). But only a few studies provide substantial empirical evidence supporting this prescription. This chapter explores how resource allocation decisions are affected by performance-based budgetary strategies adopted by an administration in legislative budgeting debates.

Citation

Xu, J. & Wang, X. (2021). Performance Budgeting: Linking Administrative Strategies to Budgetary Outcomes. In M. Holzer, & A. Ballard (Eds.), The Public Productivity and Performance Handbook (3rd ed., pp. 321-334). Routledge.