Abstract
Performance budgeting (PB) has been implemented during the last two decades in each of the three German-speaking countries, although not at all government levels. Switzerland is a pioneer in PB; federal government as well as most cantons and the larger municipalities have a harmonized format of a PB. Germany has PB-experiences primarily at local level and to a minor extent at state level. In sharp contrast, Austria has introduced PB at its federal level and expects changes to such a concept in a few of its subnational governments. In most country cases, the move to PB is accompanied by a change of the accounting system from cash to accruals. Because of rather recent implementation, experiences with PB-practice are rather scarce and also mixed.
The authors are grateful to Gerhard Hammerschmid, Renate Meyer, Thomas Prorok, Iris Saliterer, Kuno Schedler and Johann Seiwald for providing important information about specifics of the performance budgets in Austria and Switzerland.
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Reichard, C., Küchler-Stahn, N. (2019). Performance Budgeting in Germany, Austria and Switzerland. 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_5
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