In search of public values in performance budgeting studies

• 成果类型: Article
• 署名作者: Ho, Alfred Tat-Kei; Shen, Chen; Xu, Yan
• 署名单位: City University of Hong Kong
• 刊物名称: PUBLIC ADMINISTRATION REVIEW
• ISSN/ISSBN: 0033-3352
• DOI: 10.1111/puar.13755
• 发表日期: 2023
• 页码: 1528-1541
• 关键词: management; INFORMATION; pbb; legislators; pressures; sector; part

摘要

Performance budgeting is inevitably linked to policy priorities, and priorities are fundamentally the expression of public values. Through a bibliometric analysis of past studies, this study shows that over time, the performance budgeting literature is linked to more diverse values beyond efficiency and effectiveness concerns. Transparency, democracy, participation, inclusiveness, and other political, legal, social, and sustainability values have been getting more attention in public administration, accounting, and budgeting journals, as well as in various field journals. This study concludes by suggesting a need for more interdisciplinary and comparative research about the normative foundation of performance budgeting and its connection with public value theory in the future.