Becker, Jörg; Bergener, Philipp; Räckers, Michael - In: International Journal of E-Services and Mobile … 2 (2010) 4, pp. 1-10
The traditional way of budgeting in public administrations is input-oriented; however, this system does not meet actual methods of efficient budget controlling as a mapping of output parameters. Due to challenges, such as the need for cost reduction because of decreasing tax revenues, pressure for...