2023
DOI: 10.1111/puar.13755
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In search of public values in performance budgeting studies

Alfred Tat‐Kei Ho,
Chen Shen,
Yan Xu

Abstract: Performance budgeting is inevitably linked to policy priorities, and priorities are fundamentally the expression of public values. Through a bibliometric analysis of past studies, this study shows that over time, the performance budgeting literature is linked to more diverse values beyond efficiency and effectiveness concerns. Transparency, democracy, participation, inclusiveness, and other political, legal, social, and sustainability values have been getting more attention in public administration, accounting… Show more

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Cited by 2 publications
(1 citation statement)
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“…The first review (Ho et al, 2023) examines the role of public values in shaping performance budgeting. Using a bibliometric analysis of past studies, the authors show that over time, the performance budgeting literature is linked to more diverse values beyond efficiency and effectiveness concerns.…”
Section: Articles Included In the Special Issuementioning
confidence: 99%
“…The first review (Ho et al, 2023) examines the role of public values in shaping performance budgeting. Using a bibliometric analysis of past studies, the authors show that over time, the performance budgeting literature is linked to more diverse values beyond efficiency and effectiveness concerns.…”
Section: Articles Included In the Special Issuementioning
confidence: 99%