Design, Trajectories of Reform, and Implementation of Performance Budgeting in Local Governments: A Comparative Study of Germany, Italy, Lithuania, and Norway

Mussari, Riccardo; Tranfaglia, Alfredo Ettore; Reichard, Christoph; Bjørnå, Hilde; Nakrošis, Vitalis; Bankauskaitė-Grigaliūnienė, Sabina

doi:10.1057/978-1-137-52548-2_6

Cited by 14 publications

(12 citation statements)

References 14 publications

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“…MTEFs are considered important to a successful PB. Previous research (Bleyen et al 2016;Mussari et al 2016) has included the time horizon of budgets as a key variable of the context of PB implementation. Successful PB requires strategic planning (preferably government-wide) to the extent that it enables decisions to be made that establish clear evidence-based direction for government programs (Hilton and Joyce 2012).…”

Section: Pb Mtefs and Budget Flexibilitymentioning

confidence: 99%

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Performance Budgeting and Medium-Term Expenditure Frameworks: A Comparison in OECD Central Governments

Martí

2018

Journal of Comparative Policy Analysis: Research and Practice

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Previous literature indicates that the success of performance budgeting (PB) requires budget flexibility and the implementation of medium-term expenditure frameworks (MTEFs). This study focuses on the interlinkages between PB, MTEFs and budget flexibility in 34 OECD central governments. Most countries have adopted a medium-term perspective in the budget process, but budget flexibility is limited. The findings show that MTEFs, when implemented in the past, are positively associated with PB implementation. Countries which present a higher use of performance evaluations apply more intensified monitoring and public disclosure of organizational performance if ministries/agencies do not meet performance targets.

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Section: Pb Mtefs and Budget Flexibilitymentioning

confidence: 99%

“…MTEFs, when implemented in the past, are positively correlated with PB implementation. As indicated in previous research (Bleyen et al 2016;Mussari et al 2016), the time horizon, which is a variable included in MTEFs, is also considered a key variable in the context of PB implementation.…”

Section: Impact Of Pb Mtefs and Budget Flexibility Reforms On Budgetmentioning

confidence: 99%

Performance Budgeting and Medium-Term Expenditure Frameworks: A Comparison in OECD Central Governments

Martí

2018

Journal of Comparative Policy Analysis: Research and Practice

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“…Focusing on the financial changes, starting from the 2001 Constitutional reform, Italian institutional arrangements have gradually moved towards a decentralized model where municipalities are responsible for a wider range of activities and are finally entitled to raise taxes. However, they remain markedly dependent on transfers and grants from the Central Government, and, to a lesser extent, from the Regions, especially in low-income areas of the country ( Although the budget will not be an accrual budget (inasmuch it still relies both on commitment basis and cash basis), accrual accounting will be mandatory and, consequently, accrual financial reporting (Mussari, Tranfaglia, Reichard, Bjorna, Nakrosis, & Bankauskaite, 2016).…”

Section: Setting the Contextmentioning

confidence: 99%

How to Improve the Financial Conditions of Local Governments in a Period of Crisis: An Explanatory Case Study

Lucianelli¹,

Citro²,

Santis³

et al. 2017

IJBM

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The context of austerity and crisis in the local governments has focused on looking for a solution to avoid the distress while also improving financial health. Therefore, a system to monitor the financial situation of local authorities is needed in order to understand what the governments' proceeding to manage the crisis are. This paper aims to analyse the financial distress in the municipality of Rome to evaluate the processes that occur inside the "black box" of the organizational, institutional and strategic implementation of the reorganization practices and routines, also highlighting what are the indicators of the financial conditions that fall into either a positive or negative area so as to implement adequate planning. The analysis is conducted through an explanatory case study to understand and to explain the reasons for management practices in a condition of financial distress. The main finding shows that the case of Rome represents a good example of the financial resilience through a combination of capacities and reactions such as management of slack resources and income generation.

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“…No período entre 1970 e 1980, o PBB ganhou novo reforço de discussões, com a introdução da agenda da nova gestão pública -New Public Management (NPM) - (HOOD, 1991) em meados da década de 90 10 (JONG; BEEK; POSTHUMUS, 2013;MUSSARI et al, 2016). A partir da onda NPM, desde o início dos anos 90 diversos governos na OCDE iniciaram então o desenvolvimento de informações de desempenho em seus orçamentos (OCDE, 2007), sendo que nas duas últimas décadas esse processo se intensificou, e a maior parte dos países da OCDE tem implantado mecanismos de PBB 11 (KRISTENSEN;GROSZYK;BÜHLER, 2002).…”

Section: Pbb -Performance-based Budgetingunclassified

“…Para uma visão geral internacional do estado atual da implantação do PBB em governos locais é apresentado a seguir o estado atual da implantação em sete países, conforme método inspirado em Mussari et al (2016): Sul da Europa (Itália); países baixos (Holanda); países nórdicos (Noruega); Europa Continental (Alemanha); leste da Europa (Lituânia); América do Norte (Estados Unidos) e América Central (Costa Rica).…”

Section: Modelos De Pbb Em Governos Locais -Experiências Internacionaunclassified

Resistências ao planejamento de resultados e a lógica orçamentária dominante em municípios

Azevedo¹

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The thesis analyzes the process of change in public finances management cycles (PFM cycle) in the country's public sector, using an institutional sociology approach applied to the study of organizations. Recent legal changes propose new rules for the PFM cycle that require a change in institutional budgetary logic. This is the case with the introduction of performance based budgeting (PBB) in the country, the logic of which conflicts with a budgetary logic based on inputs. Since the logics are in conflict and challenge the status quo, the actors in organizations come to resist the proposals. Consequently, a strategy to implement such reforms ends up encompassing scope adjustments, revisions to adoption deadlines, and restrictions arising from the lack of municipal structure. Contrary to this justification, the thesis proposes that the low adoption of these reforms stems from resistance of an institutional nature, in which the conflicting institutional logics reduce the chances of adoption of such practices, leading to ceremonial use when there is a source of external coercion. This resistance would be reduced if those of greatest importance in an organization perceived favorable aspects of the reform and thus would come to support the new practice, above all if windows of opportunity to raise the awareness of others in the organization were created. A mixed method approach was employed. It began with a qualitative approach, by observing participants in a city hall of a large municipality in the state of São Paulo. A participant observation articulated with an institutional theory gave rise to the hypotheses that greater renewal for teams that act in planning and budgeting would increase the chances of adopting PBB, especially with the presence of shock that questions the way in which an organization has been operating. The hypotheses were tested quantitatively using performance based budgeting data from 639 municipalities in the state of São Paulo from 2011-2015. The results indicate that, for a set of São Paulo municipalities, a crisis ended up consolidating traditional budgetary logic, supposedly due to pressure to achieve short-term results. We also observed a generalized presence of ceremonial practice of PBB at some level. In some cases, more than 40% of the indicators and targets do not possess informational value. Finally, based on observations of this use of ceremonial practice, we discuss some factors that would have potentiated the low level of institutionalization of the new budgetary practice. Among these values, the PBB adoption model since 2002 and an absence of a sponsor for the reform mean that there is no process of diffusion, thus weakening a theorization stage in favor of the reform.

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Design, Trajectories of Reform, and Implementation of Performance Budgeting in Local Governments: A Comparative Study of Germany, Italy, Lithuania, and Norway

Cited by 14 publications

References 14 publications

Performance Budgeting and Medium-Term Expenditure Frameworks: A Comparison in OECD Central Governments

Performance Budgeting and Medium-Term Expenditure Frameworks: A Comparison in OECD Central Governments

How to Improve the Financial Conditions of Local Governments in a Period of Crisis: An Explanatory Case Study

Resistências ao planejamento de resultados e a lógica orçamentária dominante em municípios

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