The impact of performance budgeting on public spending in Germany's Laender:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Abschlussarbeit Buch |
| Sprache: | English |
| Veröffentlicht: |
Wiesbaden
Gabler
2012
|
| Ausgabe: | 1. ed. |
| Schriftenreihe: | Gabler research
|
| Schlagworte: | |
| Online-Zugang: | Inhaltstext Inhaltsverzeichnis |
| Beschreibung: | XII, 143 S. graph. Darst. |
| ISBN: | 9783834934826 3834934828 |
Internformat
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Datensatz im Suchindex
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IMAGE 1
CONTENTS
LIST OF ABBREVIATIONS XIII
LIST OF FIGURES XV
LIST OF TABLES XVII
1 INTRODUCTION 1
1.1 PROBLEM STATEMENT AND PURPOSE OF THE STUDY 1
1.2 COURSE OF THE ANALYSIS 4
2 CHALLENGES IN PUBLIC MANAGEMENT 7
2.1 WHERE WE START FROM - THEORETICAL BACKGROUND 7
2.1.1 MAX WEBER AND THE NEW PUBLIC MANAGEMENT 7
2.1.2 NEW INSTITUTIONAL ECONOMICS 10
2.1.3 THE POLITICAL ECONOMY OF PUBLIC MANAGEMENT 12
2.2 THE CHARACTERISTICS OF THE PUBLIC SECTOR - INSIDE AGENCY THEORY . .
14 2.2.1 MEASURABILITY OF OUTPUTS 14
2.2.2 INTRINSIC MOTIVATION 18
2.2.3 MULTI-TASKING AND TASK EVASION 21
2.2.4 MULTIPLE PRINCIPALS 22
2.2.5 CONTROL ORGANS 24
3 THE GENESIS OF PERFORMANCE BUDGETING 27
3.1 HISTORY AND DEVELOPMENT 27
3.1.1 THE TERM'PERFORMANCE BUDGETING' 27
3.1.2 HISTORICAL APPROACHES AND THEIR DRAWBACKS 31
3.2 PREVIOUS LITERATURE ON PERFORMANCE BUDGETING 37
3.2.1 CASE STUDIES AND BEST PRACTICES 38
3.2.2 EMPIRICAL FINDINGS ON PERFORMANCE BUDGETING EFFECTS . . 45 3.2.3
METHODS USED 51
4 THE CORE ELEMENTS OF PERFORMANCE BUDGETING 55
4.1 MEDIUM-TERM FRAMEWORK WITH OBJECTIVES 57
4.2 PROGRAM STRUCTURE WITH INDICATORS 59
4.3 MONITORING, EVALUATIONS AND PERFORMANCE MEASURES 61
BIBLIOGRAFISCHE INFORMATIONEN HTTP://D-NB.INFO/1016522673
DIGITALISIERT DURCH
IMAGE 2
XII CONTENTS
4.4 INCENTIVE SYSTEM AND THE INTEGRATION OF PERFORMANCE INFORMATION . 63
4.5 AUDITING AND TRANSPARENCY TO THE PUBLIC 68
4.6 COMPOSITION OF THE PERFORMANCE BUDGETING ELEMENTS 71
5 IMPACT OF PERFORMANCE BUDGETING ON PUBLIC SPENDING IN THE GERMAN
LAENDER 75
5.1 THE INSTITUTIONAL FRAMEWORK 75
5.1.1 LOCAL LEVEL 79
5.1.2 STATE LEVEL 82
5.1.3 NATIONAL LEVEL 85
5.2 RELATED EMPIRICAL STUDIES 86
5.3 METHOD AND DATA 91
5.3.1 METHOD AND HYPOTHESES 91
5.3.2 THEDATASET 97
5.4 EMPIRICAL RESULTS 101
5.4.1 DESCRIPTIVE STATISTICS 101
5.4.2 ECONOMETRICAL RESULTS 106
5.4.3 INTERPRETATION OF RESULTS AND LIMITS OF THE ANALYSIS 116
6 SUMMARY AND OUTLOOK 123
APPENDIX 127
A.I SAMPLE QUESTIONNAIRE SENT TO MINISTRIES OF FINANCE 128 A.2 VARIABLE
EXPLANATIONS AND DATA SOURCES 129
BIBLIOGRAPHY 133 |
| any_adam_object | 1 |
| author | Lorenz, Christiane |
| author_GND | (DE-588)1018471723 |
| author_facet | Lorenz, Christiane |
| author_role | aut |
| author_sort | Lorenz, Christiane |
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| building | Verbundindex |
| bvnumber | BV039955760 |
| ctrlnum | (OCoLC)773363330 (DE-599)DNB1016522673 |
| dewey-full | 336.43 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 336 - Public finance |
| dewey-raw | 336.43 |
| dewey-search | 336.43 |
| dewey-sort | 3336.43 |
| dewey-tens | 330 - Economics |
| discipline | Wirtschaftswissenschaften |
| edition | 1. ed. |
| format | Thesis Book |
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| spelling | Lorenz, Christiane Verfasser (DE-588)1018471723 aut The impact of performance budgeting on public spending in Germany's Laender Christiane Lorenz 1. ed. Wiesbaden Gabler 2012 XII, 143 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Gabler research Zugl.: Karlsruhe, Karlsruher Inst. für Technologie, Diss., 2011 Finanzplanung (DE-588)4017200-4 gnd rswk-swf Öffentlicher Sektor (DE-588)4056673-0 gnd rswk-swf Budgetierung (DE-588)4214154-0 gnd rswk-swf Neues Steuerungsmodell (DE-588)7563495-8 gnd rswk-swf Deutschland (DE-588)4011882-4 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Deutschland (DE-588)4011882-4 g Öffentlicher Sektor (DE-588)4056673-0 s Finanzplanung (DE-588)4017200-4 s Budgetierung (DE-588)4214154-0 s Neues Steuerungsmodell (DE-588)7563495-8 s DE-604 Erscheint auch als Online-Ausgabe Lorenz, Christiane The impact of performance budgeting on public spending in Germany's Laender X:MVB text/html http://deposit.dnb.de/cgi-bin/dokserv?id=3901675&prov=M&dok_var=1&dok_ext=htm Inhaltstext DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024813601&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Lorenz, Christiane The impact of performance budgeting on public spending in Germany's Laender Finanzplanung (DE-588)4017200-4 gnd Öffentlicher Sektor (DE-588)4056673-0 gnd Budgetierung (DE-588)4214154-0 gnd Neues Steuerungsmodell (DE-588)7563495-8 gnd |
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| title | The impact of performance budgeting on public spending in Germany's Laender |
| title_auth | The impact of performance budgeting on public spending in Germany's Laender |
| title_exact_search | The impact of performance budgeting on public spending in Germany's Laender |
| title_full | The impact of performance budgeting on public spending in Germany's Laender Christiane Lorenz |
| title_fullStr | The impact of performance budgeting on public spending in Germany's Laender Christiane Lorenz |
| title_full_unstemmed | The impact of performance budgeting on public spending in Germany's Laender Christiane Lorenz |
| title_short | The impact of performance budgeting on public spending in Germany's Laender |
| title_sort | the impact of performance budgeting on public spending in germany s laender |
| topic | Finanzplanung (DE-588)4017200-4 gnd Öffentlicher Sektor (DE-588)4056673-0 gnd Budgetierung (DE-588)4214154-0 gnd Neues Steuerungsmodell (DE-588)7563495-8 gnd |
| topic_facet | Finanzplanung Öffentlicher Sektor Budgetierung Neues Steuerungsmodell Deutschland Hochschulschrift |
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