Assessing the Impact of Performance-Based Budgeting: A Comparative Analysis across the United States, Taiwan, and China

被引:24
作者
Lee, Jack Yun-jie [1 ]
Wang, XiaoHu [2 ]
机构
[1] Natl Open Univ, Taipei, Taiwan
[2] Univ Cent Florida, Orlando, FL 32816 USA
关键词
D O I
10.1111/j.1540-6210.2009.02090.x
中图分类号
C93 [管理学]; D035 [国家行政管理]; D523 [行政管理]; D63 [国家行政管理];
学科分类号
12 ; 1201 ; 1202 ; 120202 ; 1204 ; 120401 ;
摘要
What is the impact of performance-based budgeting (PBB) on governmental spending? Do various PBB implementation strategies result in different outcomes? The authors, Jack Yun-jie Lee of National Open University in Taiwan and XiaoHu Wang of the University of Central Florida, gathered data from the United States, Taiwan, and China (Guangdong Province) to explore the possible intermediate- and long-term results of PBB. The data demonstrate how the impacts of PBB vary across countries and regions.
引用
收藏
页码:S60 / S66
页数:7
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