TY  - BOOK
AU  - 
ED  - SpringerLink (Online service)
TI  - The Impact of Performance Budgeting on Public Spending in Germanys Laender
SN  - 9783834934833
AV  - Libro electrónico 
U1  - 330 23
PY  - 2012///
CY  - Wiesbaden
PB  - Gabler Verlag
KW  - Economics
KW  - Economics/Management Science
KW  - Economics/Management Science, general
N2  - After several years of practice, the question arises whether performance budgeting as one part of the New Public Management reforms has been effective. Derived from the international literature on experiences with performance budgeting Christiane Lorenz identifies five elements which constitute performance budgeting as a comprehensive system. This new definition is then applied to the German states in order to investigate whether performance budgeting actually leads to a reduction of public expenditure. With a survey in the state Ministries of Finance the impact of the German performance budgeting reforms on their major aim, the enhancement of fiscal discipline, is empirically analyzed. The main result is that the potential of expenditure savings is prolonged by the enormous investments in the beginning
UR  - http://dx.doi.org/10.1007/978-3-8349-3483-3
ER  -