Abstract
AbstractPerformance 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.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.