The Impact of Performance Budgeting on Public Spending in Germany's Laender [electronic resource] /
Lorenz, Christiane.author.
After several years of practice, the question arises whether performance budgeting as one part of the New Public Management reforms has been effective. Derived from the international literature on experiences with performance budgeting Christiane Lorenz identifies five elements which constitute performance budgeting as a comprehensive system. This new definition is then applied to the German states in order to investigate whether performance budgeting actually leads to a reduction of public expenditure. With a survey in the state Ministries of Finance the impact of the German performance budgeting reforms on their major aim, the enhancement of fiscal discipline, is empirically analyzed. The main result is that the potential of expenditure savings is prolonged by the enormous investments in the beginning.
Foreword; Acknowledgement; Contents; List of Abbreviations; List of Figures; List of Tables; 1 Introduction; 1.1 Problem statement and purpose of the study; 1.2 Course of the analysis; 2 Challenges in public management; 2.1 Where we start from theoretical background; 2.1.1 Max Weber and the New Public Management; 2.1.2 New Institutional Economics; 2.1.3 The Political Economy of public management; 2.2 The characteristics of the public sector inside Agency Theory; 2.2.1 Measurability of outputs; 2.2.2 Intrinsic motivation; 2.2.3 Multi-tasking and task evasion; 2.2.4 Multiple principals
2.2.5 Control organs3 The genesis of performance budgeting; 3.1 History and development; 3.1.1 The term 'Performance Budgeting'; 3.1.2 Historical approaches and their drawbacks; 3.2 Previous literature on performance budgeting; 3.2.1 Case studies and best practices; 3.2.2 Empirical findings on performance budgeting effects; 3.2.3 Methods used; 4 The core elements of performance budgeting; 4.1 Medium-term framework with objectives; 4.2 Program structure with indicators; 4.3 Monitoring, evaluations and performance measures gathering performance information
4.4 Incentive system and the integration of performance information into the decision-making process4.5 Auditing and transparency to the public; 4.6 Composition of the performance budgeting elements; 5 Impact of performance budgeting on public spending in the German; 5.1 The institutional framework; 5.1.1 Local Level; 5.1.2 State Level; 5.1.3 National Level; 5.2 Related empirical studies; 5.3 Method and data; 5.3.1 Method and hypotheses; 5.3.2 The dataset; 5.4 Empirical results; 5.4.1 Descriptive statistics; 5.4.2 Econometrical results
5.4.3 Interpretation of results and limits of the analysis6 Summary and outlook; Appendix; A.1 Sample questionnaire sent to Ministries of Finance; A.2 Variable explanations and data sources; Bibliography
Originally presented as author's thesis (Ph. D)--Karlsruhe Institute of Technology, 2011.
Includes bibliographical references (p. [133]-143).
After several years of practice, the question arises whether performance budgeting as one part of the New Public Management reforms has been effective. Derived from the international literature on experiences with performance budgeting Christiane Lorenz identifies five elements which constitute performance budgeting as a comprehensive system. This new definition is then applied to the German states in order to investigate whether performance budgeting actually leads to a reduction of public expenditure. With a survey in the state Ministries of Finance the impact of the German performance budgeting reforms on their major aim, the enhancement of fiscal discipline, is empirically analyzed. The main result is that the potential of expenditure savings is prolonged by the enormous investments in the beginning.
Finance, Public.
Public Finance.