Assessing the Impact of Performance‐Based Budgeting: A Comparative Analysis across the United States, Taiwan, and China

Abstract

What is the impact of performance‐based budgeting (PBB) on governmental spending? Do various PBB implementation strategies result in different outcomes? The authors, Jack Yun‐jie Lee of National Open University in Taiwan and XiaoHu Wang of the University of Central Florida, gathered data from the United States, Taiwan, and China (Guangdong Province) to explore the possible intermediate‐ and long‐term results of PBB. The data demonstrate how the impacts of PBB vary across countries and regions.