Klase, Kenneth A.; Dougherty, Michael J. - In: Journal of Public Budgeting, Accounting & Financial … 20 (2008) 3, pp. 277-298
Little empirical analysis has occurred of the influence of performance-based budgeting on appropriation decision-making or budget outcomes, and most research has focused on the perceptions of budget officials. This research empirically tests to what extent the implementation of performance-based...