LocRef Phd Training School edition:2 location:Siena, Italy date:29-30 September / 01-02 October 2014
It is internationally recognized that the focus in public management is shifting from an input orientation towards a more output-oriented type of management. More specifically, performance budgeting has been introduced in many OECD countries trying to integrate policy and performance information into the budgeting process, in order to implement new or adjusted procedures in the direction of activity-based, output or outcome budget classifications (Curristine & Flynn, 2013), and away from the traditional input model to make them more policy relevant (Diamond, 2013). This NPM-inspired trend (Hood, 1991) was initiated by the need for more efficient and effective governments. Allen et al (2013:1) show that this need is still present today, by stating that the global financial and economic crisis more than ever “highlights the importance of governments to develop strong systems for managing their finances”. As a consequence, several connections have been established between performance information added to the budget and traditional financial information. All these reforms fit the ambitions of New Public Financial Management (Guthrie e.a., 1999), which is characterized by changes to financial reporting systems, the development of a performance measurement approach and the delegation of budgets. This paper is the result of the research proposal of two separate PhD projects, performed simultaneously in the field of performance budgeting in the local public sector.