Title: Is performance information used under performance budgeting? A systematic review

Authors: Juan Pablo Martínez Guzmán

Addresses: School of Public Policy, University of Maryland, College Park, 1112B Preinkert Hall, USA

Abstract: Scholars argue that performance budgeting reforms should move away from congressional budgetary approval and towards multiple decision-making processes within the executive branch. The arguments for that shift are often based on evidence from individual case studies and not from systematic analysis of multiple experiences. This study fills that gap by presenting a systematic review of more than 60 studies that cover reforms in over 20 countries. Our findings show that performance information is often used as an input for decision-making; that officials throughout the executive branch (line ministries, executive cabinets, and executive budget offices) are much more likely to use performance information than legislators; and that performance information is as often used for strategic planning and program management as for resource allocation. This study also analyses the factors that explain the use of performance information and builds a framework for future research.

Keywords: performance budgeting; performance-informed budgeting; PIB; performance budget management; PBM; performance information; public budgeting; systematic review; budget execution; budget formulation; budget approval; performance management.

DOI: 10.1504/IJPSPM.2022.121736

International Journal of Public Sector Performance Management, 2022 Vol.9 No.3, pp.284 - 302

Received: 30 Oct 2018
Accepted: 30 Oct 2018
Published online: 07 Apr 2022 *

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