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.

Governments across the world have implemented gender budgeting, but research on the topic is scarce. This article looks at how the introduction of gender perspectives in budget documents has informed the allocation of public resources at the central government level in Austria. The study combines a qualitative and quantitative document analysis of plenary speeches by members of parliament during budget approval. The results first show that gender budgeting related information was frequently mentioned in budget debates and thus informed resource allocation. Second, the analysis provides insights into which speakers are 'promoters' of gender budgeting in the legislative arena.

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This article looks at politicians as external stakeholders of the administration. Using the case of gender budgeting at the central government level in Austria, it analyzes the perception of politicians on how (well) gender perspectives have been introduced in the budgetary process, and how these stakeholders have actively participated in the administrations’ work. The study builds on interviews with members of the parliamentary budget committee and a qualitative analysis of budget documents. The results show that politicians perceive the administration as rather non-responsive to their active participation in introducing gender perspectives in the budgetary process.

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