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Taking Stock: Assessing and Improving Performance Budgeting Theory and Practice
Lu, Elaine Yi Mohr, Zachary Ho, Alfred Tat-Kei
Lu, Elaine Yi
Mohr, Zachary
Ho, Alfred Tat-Kei
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Abstract
Since the passing of the Government Performance and Results Act (GPRA) of 1993, the
past 20 years represent one of the most remarkable eras for performance budgeting initiatives in
the United States. As a result, many studies about this tool have also been conducted and
published. Based on a systematic review of articles on performance budgeting-related research in
major journals in the ten years between 2002 and 2011, this study assesses how performance
budgeting research has evolved over time, reviews its accomplishments, and suggests a few
directions for future studies, such as the need to control for different intervening factors to
establish causality, the need for more coherent theoretical frameworks to guide empirical work
and structure the relationship between causal factors, and the need for methodological diversity.
We also present a few long-standing questions of performance budgeting that future studies may
revisit carefully.
Description
This is the author's final draft. Copyright 2015 Taylor & Francis.
Date
2015-02
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Taylor & Francis
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Keywords
performance budget, performance based budget, performance management, PBB, GPRA, PART
Citation
Lu, Elaine Yi, Zachary Mohr, and Alfred Tat-Kei Ho. "Taking Stock: Assessing and Improving Performance Budgeting Theory and Practice." Public Performance & Management Review 38.3 (2015): 426-58. DOI: