{"title":"社会浪费还是成果？绩效预算对城市财政健康影响的探讨","authors":"Obed Pasha, Tatyana Guzman","doi":"10.1080/15309576.2023.2211054","DOIUrl":null,"url":null,"abstract":"Abstract Performance budgeting is a contentious area in public administration literature. While performance budgeting systems are widely adopted with promises of better fiscal outcomes, public administration theory implies that this practice may generate social waste. Most empirical research that finds null or negative effects of performance budgeting focuses only on how performance budgeting affects resource allocations and cost savings. This study aims to fill the gap in the literature by conducting a quantitative panel-data analysis to determine whether the inclusion of performance information in municipal budgets contributes to better fiscal outcomes. An ordered logit regression analysis in the context of 125 large U.S. cities over a 12-year span (2008–2019) demonstrates that performance budgeting is positively associated with municipal fiscal health.","PeriodicalId":47571,"journal":{"name":"Public Performance & Management Review","volume":null,"pages":null},"PeriodicalIF":2.2000,"publicationDate":"2023-05-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"Social Waste or Outcomes Achievement? Exploring the Impact of Performance Budgeting on Municipal Fiscal Health\",\"authors\":\"Obed Pasha, Tatyana Guzman\",\"doi\":\"10.1080/15309576.2023.2211054\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Abstract Performance budgeting is a contentious area in public administration literature. While performance budgeting systems are widely adopted with promises of better fiscal outcomes, public administration theory implies that this practice may generate social waste. Most empirical research that finds null or negative effects of performance budgeting focuses only on how performance budgeting affects resource allocations and cost savings. This study aims to fill the gap in the literature by conducting a quantitative panel-data analysis to determine whether the inclusion of performance information in municipal budgets contributes to better fiscal outcomes. An ordered logit regression analysis in the context of 125 large U.S. cities over a 12-year span (2008–2019) demonstrates that performance budgeting is positively associated with municipal fiscal health.\",\"PeriodicalId\":47571,\"journal\":{\"name\":\"Public Performance & Management Review\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":2.2000,\"publicationDate\":\"2023-05-13\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Public Performance & Management Review\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://doi.org/10.1080/15309576.2023.2211054\",\"RegionNum\":3,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"PUBLIC ADMINISTRATION\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Public Performance & Management Review","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.1080/15309576.2023.2211054","RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"PUBLIC ADMINISTRATION","Score":null,"Total":0}
Social Waste or Outcomes Achievement? Exploring the Impact of Performance Budgeting on Municipal Fiscal Health
Abstract Performance budgeting is a contentious area in public administration literature. While performance budgeting systems are widely adopted with promises of better fiscal outcomes, public administration theory implies that this practice may generate social waste. Most empirical research that finds null or negative effects of performance budgeting focuses only on how performance budgeting affects resource allocations and cost savings. This study aims to fill the gap in the literature by conducting a quantitative panel-data analysis to determine whether the inclusion of performance information in municipal budgets contributes to better fiscal outcomes. An ordered logit regression analysis in the context of 125 large U.S. cities over a 12-year span (2008–2019) demonstrates that performance budgeting is positively associated with municipal fiscal health.
期刊介绍：
Public Performance & Management Review (PPMR) is a leading peer-reviewed academic journal that addresses a broad array of influential factors on the performance of public and nonprofit organizations. Its objectives are to: Advance theories on public governance, public management, and public performance; Facilitate the development of innovative techniques and to encourage a wider application of those already established; Stimulate research and critical thinking about the relationship between public and private management theories; Present integrated analyses of theories, concepts, strategies, and techniques dealing with performance, measurement, and related questions of organizational efficacy; and Provide a forum for practitioner-academic exchange. Continuing themes include, but are not limited to: managing for results, measuring and evaluating performance, designing accountability systems, improving budget strategies, managing human resources, building partnerships, facilitating citizen participation, applying new technologies, and improving public sector services and outcomes. Published since 1975, Public Performance & Management Review is a highly respected journal, receiving international ranking. Scholars and practitioners recognize it as a leading journal in the field of public administration.
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