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Performance-Based Budgeting: The U.S. Experience

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  • Dongsung Kong

Abstract

In the United States, it is premature to claim that performance-based budgeting (PBB) will replace line-item budgeting in near future, particularly at the federal and state level. This article attempts to (1) provide a brief historical context of PBB in the U.S.; (2) identify some challenges associated with the theoretical underpinnings and operational principles of PBB; (3) document current practice and research pertaining to designing and implementation; and (4) discuss the prospect of PBB. The locus of PBB in the 21St century will be local, the focus will be comparative, and the impetus will come mainly from the media. Copyright Springer Science + Business Media, Inc. 2005

Suggested Citation

  • Dongsung Kong, 2005. "Performance-Based Budgeting: The U.S. Experience," Public Organization Review, Springer, vol. 5(2), pages 91-107, June.
    • Handle: RePEc:kap:porgrv:v:5:y:2005:i:2:p:91-107
    DOI: 10.1007/s11115-005-1782-6
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    Cited by:

    1. Freddy Semuel Kawatu & Cecilia Lelly Kewo, 2019. "The Factors Influencing Managerial Performance and their Effect on Financial Accountability," International Journal of Economics and Financial Issues, Econjournals, vol. 9(5), pages 135-139.
    2. Bogt, H.J. ter, 2006. "New public management and management changes in Dutch local government: some recent experiences and future topics," Research Report 06D04, University of Groningen, Research Institute SOM (Systems, Organisations and Management).
    3. Mauro, Sara Giovanna & Cinquini, Lino & Pianezzi, Daniela, 2021. "New Public Management between reality and illusion: Analysing the validity of performance-based budgeting," The British Accounting Review, Elsevier, vol. 53(6).
    4. Asogwa & Ikenna Elias & Etim & Osim Etim, 2017. "Traditional Budgeting in Today’s Business Environment," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 7(3), pages 1-7.

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