Performance-based Budgeting

Performance-Based Budgeting is a budget formulation approach within public financial management that allocates financial resources based on the expected outcomes and measurable performance indicators of programs, distinguishing it from traditional budgeting by linking funding decisions to demonstrated efficiency, effectiveness, and accountability in achieving predefined objectives.

349

Publications

15.1K

Citations

550

Authors

287

Institutions

Publications per year

2017–2026

Variants

Pbb

Parents

Budget FormulationBudgetary InstitutionsMulti-year BudgetingPublic Financial Management

Children

Fiscal Performance ManagementIncentive-based BudgetingLinking Plans To BudgetsOutput-based BudgetingPerformance-informed Budgeting

Publications

349

Practice Developments in Budgeting: An Overview and Research Perspective

Stephen C. Hansen, David Otley, Wim A. Van der Stede · Journal of Management Accounting Research · 2003 · 449 citations

Public Affairs, Performance Management, Public Administration +14

Models of Performance-Measurement Use in Local Governments: Understanding Budgeting, Communication, and Lasting Effects

Julia Melkers, Katherine Willoughby · Public Administration Review · 2005 · 432 citations

Public Affairs, Public Administration, Public Budgeting +17

China's Local Political Budget Cycles

Gang Guo · American Journal of Political Science · 2009 · 424 citations

Public Affairs, Public Budgeting, Public Finance +17

Paying People to Lie: the Truth about the Budgeting Process

Michael C. Jensen · European Financial Management · 2003 · 396 citations

Public Affairs, Organizational Behavior, Performance Management +13

Task uncertainty and its interaction with budgetary participation and budget emphasis: Some methodological issues and empirical investigation

Peter Brownell, Alan S. Dunk · Accounting Organizations and Society · 1991 · 278 citations

Public Affairs, Public Administration, Public Budgeting +17

1–5 of 349

Authors

550

KW
Katherine Willoughby
Georgia State University, United States
6 publications · 799 citations
6
h-index
MR
Marc Robinson
Queensland University of Technology, Australia
6 publications · 128 citations
6
h-index
YL
Yi Lu
City University of New York, United States
6 publications · 211 citations
6
h-index
PG
Philip G. Joyce
University of Maryland, College Park, United States
6 publications · 314 citations
6
h-index
JD
Jack Diamond
University of British Columbia, Canada
5 publications · 120 citations
5
h-index

1–5 of 550

Institutions

287

1–8 of 287

Venues

OECD Journal on Budgeting
30 publications · 1.2K citations
20
h-index
Public Administration Review
PAR · 21 publications · 2.1K citations
19
h-index
Public Performance & Management Review
PPMR · 19 publications · 679 citations
17
h-index
Public Budgeting &amp Finance
16 publications · 618 citations
14
h-index
Journal of Public Budgeting Accounting & Financial Management
13 publications · 295 citations
13
h-index

1–5