Extent: | Online-Ressource (XVII, 143p. 13 illus., 1 illus. in color, digital) |
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Series: | |
Type of publication: | Book / Working Paper |
Language: | English |
Notes: | Description based upon print version of record Foreword; Acknowledgement; Contents; List of Abbreviations; List of Figures; List of Tables; 1 Introduction; 1.1 Problem statement and purpose of the study; 1.2 Course of the analysis; 2 Challenges in public management; 2.1 Where we start from theoretical background; 2.1.1 Max Weber and the New Public Management; 2.1.2 New Institutional Economics; 2.1.3 The Political Economy of public management; 2.2 The characteristics of the public sector inside Agency Theory; 2.2.1 Measurability of outputs; 2.2.2 Intrinsic motivation; 2.2.3 Multi-tasking and task evasion; 2.2.4 Multiple principals 2.2.5 Control organs3 The genesis of performance budgeting; 3.1 History and development; 3.1.1 The term 'Performance Budgeting'; 3.1.2 Historical approaches and their drawbacks; 3.2 Previous literature on performance budgeting; 3.2.1 Case studies and best practices; 3.2.2 Empirical findings on performance budgeting effects; 3.2.3 Methods used; 4 The core elements of performance budgeting; 4.1 Medium-term framework with objectives; 4.2 Program structure with indicators; 4.3 Monitoring, evaluations and performance measures gathering performance information 4.4 Incentive system and the integration of performance information into the decision-making process4.5 Auditing and transparency to the public; 4.6 Composition of the performance budgeting elements; 5 Impact of performance budgeting on public spending in the German; 5.1 The institutional framework; 5.1.1 Local Level; 5.1.2 State Level; 5.1.3 National Level; 5.2 Related empirical studies; 5.3 Method and data; 5.3.1 Method and hypotheses; 5.3.2 The dataset; 5.4 Empirical results; 5.4.1 Descriptive statistics; 5.4.2 Econometrical results 5.4.3 Interpretation of results and limits of the analysis6 Summary and outlook; Appendix; A.1 Sample questionnaire sent to Ministries of Finance; A.2 Variable explanations and data sources; Bibliography |
ISBN: | 978-3-8349-3483-3 ; 978-3-8349-3482-6 |
Other identifiers: | 10.1007/978-3-8349-3483-3 [DOI] |
Classification: | Finanzwissenschaft |
Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014015596