Public Administration · 2019 · 43 citations · 42 references
Public AffairsPublic AdministrationPublic PolicyBudgetingPerformance BudgetingPolicy AnalysisBudgetary PoliticsPerformance-based BudgetingInstitutional Support StructuresPolitical Behavior In BudgetingPresidential Speeches
This article looks at performance information use by legislators at the central level in a budgetary context. The multi‐method approach (interviews, quantitative and qualitative analysis of plenary speeches given during budget readings) allows us to draw a broader picture of the use of performance information. The findings provide new insights into different purposes of performance information use. We identify four general use types, that is, de‐legitimizing, legitimizing, improving and understanding, and deflecting, which together with the subjects addressed blend into different use purposes. Second, the study sheds light onto different factors affecting performance information use, that is, the attributes of users of performance information, the properties of performance, and the role of institutional support.
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Business, Accountancy, Accounting +10