Performance budgeting resuscitated: why is it still inviable?
Journal of Public Budgeting, Accounting & Financial Management
ISSN: 1096-3367
Article publication date: 1 March 1996
Abstract
Performance budgeting had been tried once and failed. Is there any reason to believe that the new performance budgeting will work? After reviewing existing studies on performance budgeting, the paper proposes that two obstacles continue to undermine its success. They are the poor quality of performance measures and their rare acceptance by budgetary decisionmakers. Unfortunately, these two impediments result from the generic defect of performance budgeting: i.e., its attempt at both comprehensiveness and rationality. The paper concludes by suggesting ways by which performance measures can be better utilized.
Citation
Lu, H. (1996), "Performance budgeting resuscitated: why is it still inviable?", Journal of Public Budgeting, Accounting & Financial Management, Vol. 10 No. 2, pp. 151-172. https://doi.org/10.1108/JPBAFM-10-02-1998-B001
Publisher
:Emerald Publishing Limited
Copyright © 1998 by PrAcademics Press