Performance budgeting (PB) has been implemented during the last two decades in each of the three German-speaking countries, although not at all government levels. Switzerland is a pioneer in PB; federal government as well as most cantons and the larger municipalities have a harmonized format of a PB. Germany has PB-experiences primarily at local level and to a minor extent at state level. In sharp contrast, Austria has introduced PB at its federal level and expects changes to such a concept in a few of its subnational governments. In most country cases, the move to PB is accompanied by a change of the accounting system from cash to accruals. Because of rather recent implementation, experiences with PB-practice are rather scarce and also mixed.
CITATION STYLE
Reichard, C., & Küchler-Stahn, N. (2019). Performance Budgeting in Germany, Austria and Switzerland. In Governance and Public Management (pp. 101–124). Palgrave Macmillan. https://doi.org/10.1007/978-3-030-02077-4_5
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