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Insights into performance-based budgeting in the public sector: a literature review and a research agenda

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  • Sara Giovanna Mauro
  • Lino Cinquini
  • Giuseppe Grossi

Abstract

In the spirit of New Public Management (NPM), performance-based budgeting (PBB) has (re-)attracted the interest of both academics and practitioners. A wide variety of approaches and results have enlivened the debate on this topic, but the growing amount of theoretical and empirical works calls for systematization. Therefore, a systematic review is carried out on public management and accounting studies published in international academic journals from 1990 to 2014. Through descriptive and thematic investigations, this article explores the results achieved to date and identifies gaps and avenues for future research, answering two questions: What has been done? What else should be done?

Suggested Citation

  • Sara Giovanna Mauro & Lino Cinquini & Giuseppe Grossi, 2017. "Insights into performance-based budgeting in the public sector: a literature review and a research agenda," Public Management Review, Taylor & Francis Journals, vol. 19(7), pages 911-931, August.
    • Handle: RePEc:taf:rpxmxx:v:19:y:2017:i:7:p:911-931
    DOI: 10.1080/14719037.2016.1243810
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    Cited by:

    1. Broccardo, Laura & Vola, Paola & Zicari, Adrian & Alshibani, Safiya Mukhtar, 2023. "Contingency-based analysis of the drivers and obstacles to a successful sustainable business model: Seeking the uncaptured value," Technological Forecasting and Social Change, Elsevier, vol. 191(C).
    2. Vakulenko Veronika & Mattei Giorgia, 2023. "Reforming the Public Sector in Eastern European and Former Soviet Union Countries: A Systematic Literature Review," Central European Journal of Public Policy, Sciendo, vol. 17(1), pages 55-79, June.
    3. Argento, Daniela & van Helden, Jan, 2023. "Are public sector accounting researchers going through an identity shift due to the increasing importance of journal rankings?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
    4. 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).
    5. Frank Ohemeng & Emelia A. Asiedu & Theresa Obuobisa‐Darko & Juliana A. Abane & Kenneth Parku, 2022. "The perception of employees on performance‐based budgeting reforms in developing countries: The perspective from Ghana," Public Budgeting & Finance, Wiley Blackwell, vol. 42(4), pages 74-92, December.
    6. Laura Broccardo & Elisa Truant & Adrian Zicari, 2019. "Internal corporate sustainability drivers: What evidence from family firms? A literature review and research agenda," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(1), pages 1-18, January.
    7. Irina Dokalskaya & Rubens Pauluzzo, 2023. "Rethinking Performance-based Budgeting: The Case of the Russian Healthcare System," MECOSAN, FrancoAngeli Editore, vol. 2023(126), pages 47-70.
    8. Tuomas Korhonen & Virpi Sillanpää & Aki Jääskeläinen, 2023. "Anchor practices that guide horizontal performance measurement: an interventionist case study of the financial aspect of new technology implementation in healthcare," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(3), pages 787-816, September.
    9. Broccardo, Laura & Zicari, Adrián & Jabeen, Fauzia & Bhatti, Zeeshan A., 2023. "How digitalization supports a sustainable business model: A literature review," Technological Forecasting and Social Change, Elsevier, vol. 187(C).
    10. Giliberto Capano & Benedetto Lepori, 2024. "Designing policies that could work: understanding the interaction between policy design spaces and organizational responses in public sector," Policy Sciences, Springer;Society of Policy Sciences, vol. 57(1), pages 53-82, March.
    11. Paola Paoloni & Martina Manzo & Veronica Procacci, 2023. "The impact of the pandemic crisis on the digital transition process of Italian SMEs," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2 Suppl.), pages 83-107.
    12. Liying He & Kamisah Ismail, 2023. "Do staff capacity and performance-based budgeting improve organisational performance? Empirical evidence from Chinese public universities," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-16, December.
    13. Walaa Wahid ElKelish*, 2023. "Accounting for Corporate Human Rights: Literature Review and Future Insights," Australian Accounting Review, CPA Australia, vol. 33(2), pages 203-226, June.

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