Public Budgeting in Search for an Identity

Insights into performance-based budgeting in the public sector: a literature review and a research agenda

Sara Giovanna Mauro, Lino Cinquini and Giuseppe Grossi

ABSTRACT

In the spirit of New Public Management (NPM), performance-based budgeting (PBB) has (re-)attracted the interest of both academics and practitioners. A wide variety of approaches and results have enlivened the debate on this topic, but the growing amount of theoretical and empirical works calls for systematization. Therefore, a systematic review is carried out on public management and accounting studies published in international academic journals from 1990 to 2014. Through descriptive and thematic investigations, this article explores the results achieved to date and identifies ...