Abstract
Traditional budgeting shows where the money was spent, but it does not give any idea as to the results of this spending. Performance-based budgeting is expected to address this gap. However, positive expectations connected to it have not been fully met in practice because of the implementation problems indicated in this book. Many dilemmas and imperfections can and do emerge in the practice of performance-based budgeting and critics are right in saying that it has negative side effects. Stakeholders should be aware of the hurdles, but also do all they can to overcome those hurdles. Governments experimenting with performance-based budgeting that ignore the obstacles on the way cannot improve the system. When governments acknowledge the obstacles, dilemmas and paradoxes, that could be the starting point toward optimizing such systems.
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References
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Nemec, J., de Vries, M.S. (2019). Effectuating Performance-Based Budgeting Takes Time. In: de Vries, M.S., Nemec, J., Špaček, D. (eds) Performance-Based Budgeting in the Public Sector. Governance and Public Management. Palgrave Macmillan, Cham. https://doi.org/10.1007/978-3-030-02077-4_14
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DOI: https://doi.org/10.1007/978-3-030-02077-4_14
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