Presentation Title

A Study on the Influence of Implementing Performance-based Budgeting on the Fiscal Condition of Principal Cities in the US

Advisor Information

Craig Maher

Location

Dr. C.C. and Mabel L. Criss Library

Presentation Type

Poster

Start Date

4-3-2016 9:00 AM

End Date

4-3-2016 10:30 AM

Abstract

Performance-Based budgeting (PBB) refers to the efforts by organizations to integrate performance information, especially outcome information, into budgeting processes. In spite of its increasing popularity, questions about PBB’s impact on public budgeting practice remains unsolved. Some scholars, for instance, consider the budgeting process to be a political decision and are skeptical of the application of PBB since it is “a battleground for competing interests” (Ho, 2011; Rubin, 2013). On the other hand, Grizzle (1986) found that the format used in the presentation of budget information affected budget makers’ behavior, and Ho (2011) found in a case study that budget allocation at the program level was influenced by performance information in Indianapolis, IN. The limited and somewhat conflicting research on PBB, coupled with its increasing importance as an effective budgeting tool pushed by academics and professional organizations makes it ripe for future study. The purpose of this GRACA project is to help fill this research gap by investigating the relationship between PBB use and fiscal condition, which refers to “ability to meet financial and service obligations” (Jacob & Hendrick, 2012, p. 11). This study proposes to investigate the use of PBB by 383 principal cities in the U.S from 2007 to 2014. This study aims to determine whether principal cities that implemented PBB have better financial condition than the principal cities that use another form of budget design and process, controlling for an array of socioeconomic factors.

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COinS
 
Mar 4th, 9:00 AM Mar 4th, 10:30 AM

A Study on the Influence of Implementing Performance-based Budgeting on the Fiscal Condition of Principal Cities in the US

Dr. C.C. and Mabel L. Criss Library

Performance-Based budgeting (PBB) refers to the efforts by organizations to integrate performance information, especially outcome information, into budgeting processes. In spite of its increasing popularity, questions about PBB’s impact on public budgeting practice remains unsolved. Some scholars, for instance, consider the budgeting process to be a political decision and are skeptical of the application of PBB since it is “a battleground for competing interests” (Ho, 2011; Rubin, 2013). On the other hand, Grizzle (1986) found that the format used in the presentation of budget information affected budget makers’ behavior, and Ho (2011) found in a case study that budget allocation at the program level was influenced by performance information in Indianapolis, IN. The limited and somewhat conflicting research on PBB, coupled with its increasing importance as an effective budgeting tool pushed by academics and professional organizations makes it ripe for future study. The purpose of this GRACA project is to help fill this research gap by investigating the relationship between PBB use and fiscal condition, which refers to “ability to meet financial and service obligations” (Jacob & Hendrick, 2012, p. 11). This study proposes to investigate the use of PBB by 383 principal cities in the U.S from 2007 to 2014. This study aims to determine whether principal cities that implemented PBB have better financial condition than the principal cities that use another form of budget design and process, controlling for an array of socioeconomic factors.