KUKU

KU ScholarWorks

  • myKU
  • Email
  • Enroll & Pay
  • KU Directory
    • Login
    View Item 
    •   KU ScholarWorks
    • Dissertations and Theses
    • Dissertations
    • View Item
    •   KU ScholarWorks
    • Dissertations and Theses
    • Dissertations
    • View Item
    JavaScript is disabled for your browser. Some features of this site may not work without it.

    BEYOND BUDGET RATIONALITIES: THE SOCIAL STRUCTURE OF PERFORMANCE BUDGETING AND ITS INDIRECT EFFECTS ON ORGANIZATIONAL PERFORMANCE WITHIN PUBLIC ORGANIZATIONS

    Thumbnail
    View/Open
    Nye_ku_0099D_10708_DATA_1.pdf (1.002Mb)
    Issue Date
    2010-01-14
    Author
    Nye, Robert Kennedy
    Publisher
    University of Kansas
    Format
    280 pages
    Type
    Dissertation
    Degree Level
    Ph.D.
    Discipline
    Public Administration
    Rights
    This item is protected by copyright and unless otherwise specified the copyright of this thesis/dissertation is held by the author.
    Metadata
    Show full item record
    Abstract
    Performance based budgeting reform in its latest stage continues to evolve after resurgence in popularity resulting from the Clinton Administration's National Performance Review and the international new public management (NPM) movement. Performance based budgeting is sometimes viewed with skepticism for various reasons including the capacity to determine and collect performance information, the veracity of performance information, and efficacy in terms of performance budgeting's ability to improve performance. The majority of performance based budgeting studies focus on the prevalence of performance budgeting in government jurisdictions, and whether or not performance based budgeting influences resource decision making. Few, if any studies focus on whether performance based budgeting actually influences organizational effectiveness or performance, for which performance based budgeting was intended. This study intends to observe whether certain organizational characteristics associated with performance budgeting indirectly affect organizational performance. While organizational performance can also be observed through performance measures and bench marks, individual and organizational perceptions are equally important for gauging organizational performance. In doing so, this study applies an alternative approach to observe the indirect effects associated with performance based budgeting. The paradigm for public budgeting theory is the budget rationalities theory that describes budgeting's bargaining, negotiating, and control processes. However, a large portion of budgeting behavior linked to organizational performance may occur outside of the budget rationalities construct. This study proposes there is a second layer of budgeting; a management layer of budgeting focused on different priorities than those within the budget rationalities construct, and applies economic sociology theory to explain budgeting behavior in this management layer of budgeting. Data Collected from the NASP - IV, National Administrative Studies Project is used to test one research question and three hypotheses. Results confirm the existence of performance budgeting's indirect effects on organizational performance, where information sharing and certain characteristics of trust moderate performance budgeting's influence on organizational performance. The results suggest that average and high performing organizations benefit the most from implementing performance budgeting. The study concludes with recommendations for potential approaches for further research.
    URI
    http://hdl.handle.net/1808/6463
    Collections
    • Dissertations [4474]
    • Public Administration Dissertations and Theses [23]

    Items in KU ScholarWorks are protected by copyright, with all rights reserved, unless otherwise indicated.


    We want to hear from you! Please share your stories about how Open Access to this item benefits YOU.


    Contact KU ScholarWorks
    785-864-8983
    KU Libraries
    1425 Jayhawk Blvd
    Lawrence, KS 66045
    785-864-8983

    KU Libraries
    1425 Jayhawk Blvd
    Lawrence, KS 66045
    Image Credits
     

     

    Browse

    All of KU ScholarWorksCommunities & CollectionsThis Collection

    My Account

    LoginRegister

    Statistics

    View Usage Statistics

    Contact KU ScholarWorks
    785-864-8983
    KU Libraries
    1425 Jayhawk Blvd
    Lawrence, KS 66045
    785-864-8983

    KU Libraries
    1425 Jayhawk Blvd
    Lawrence, KS 66045
    Image Credits
     

     

    The University of Kansas
      Contact KU ScholarWorks
    Lawrence, KS | Maps
     
    • Academics
    • Admission
    • Alumni
    • Athletics
    • Campuses
    • Giving
    • Jobs

    The University of Kansas prohibits discrimination on the basis of race, color, ethnicity, religion, sex, national origin, age, ancestry, disability, status as a veteran, sexual orientation, marital status, parental status, gender identity, gender expression and genetic information in the University’s programs and activities. The following person has been designated to handle inquiries regarding the non-discrimination policies: Director of the Office of Institutional Opportunity and Access, IOA@ku.edu, 1246 W. Campus Road, Room 153A, Lawrence, KS, 66045, (785)864-6414, 711 TTY.

     Contact KU
    Lawrence, KS | Maps