000 02124nam a22003855i 4500
001 978-3-8349-3483-3
003 DE-He213
005 20140220083333.0
007 cr nn 008mamaa
008 111128s2012 gw | s |||| 0|eng d
020 _a9783834934833
_9978-3-8349-3483-3
024 7 _a10.1007/978-3-8349-3483-3
_2doi
050 4 _aHB71-74
072 7 _aK
_2bicssc
072 7 _aBUS000000
_2bisacsh
082 0 4 _a330
_223
100 1 _aLorenz, Christiane.
_eauthor.
245 1 4 _aThe Impact of Performance Budgeting on Public Spending in Germany’s Laender
_h[electronic resource] /
_cby Christiane Lorenz.
264 1 _aWiesbaden :
_bGabler Verlag,
_c2012.
300 _aXVII, 143p. 13 illus., 1 illus. in color.
_bonline resource.
336 _atext
_btxt
_2rdacontent
337 _acomputer
_bc
_2rdamedia
338 _aonline resource
_bcr
_2rdacarrier
347 _atext file
_bPDF
_2rda
520 _aAfter 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.
650 0 _aEconomics.
650 1 4 _aEconomics/Management Science.
650 2 4 _aEconomics/Management Science, general.
710 2 _aSpringerLink (Online service)
773 0 _tSpringer eBooks
776 0 8 _iPrinted edition:
_z9783834934826
856 4 0 _uhttp://dx.doi.org/10.1007/978-3-8349-3483-3
912 _aZDB-2-SBE
999 _c103979
_d103979