Publication type: Conference paper
Type of review: Not specified
Title: We’re doing reasonably fine, thanks. Why not evaluate what we’re doing? : what evaluation tells us about the state of performance budgeting in Switzerland
Authors: Rauskala, Iris Eliisa
Fuhrimann, Sandra
Conference details: 34th EGPA Annual Conference, Bergen, Norway, 5-8 September 2012
Issue Date: 2012
Publisher / Ed. Institution: European Group for Public Administration EGPA
Publisher / Ed. Institution: Bergen
Language: English
Subject (DDC): 350: Public administration
Abstract: From an international perspective, there is an ever increasing interest in performance budgeting as documented by the latest OECD study (2007). The best-known, earlier approaches to performance budgets, like the Planning-Programming-Budgeting system (PPBS) in the 1960s, Management by objectives (MBO) and Zero-based budgeting (ZBB) in the 1970s are said to have failed or were unpractical for the one or the other reason, leading Schick (2007) to his famous saying: “Performance budgeting is easy to explain but has been hard to implement.” In his often-quoted 1998 article (Schick 1998), he writes on the necessity of sequencing financial management reforms in order to be able to achieve a status like New Zealand, which has been known for its stringent model of the results-oriented, contractual state, based on easier-to-measure outputs and not outcomes in the beginning, however.
Fulltext version: Published version
License (according to publishing contract): Licence according to publishing contract
Departement: School of Management and Law
Organisational Unit: Institute of Public Management (IVM)
Appears in collections:Publikationen School of Management and Law

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