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 gaps and avenues for future research, answering two questions: What has been done? What else should be done?
Scheda prodotto non validato
Scheda prodotto in fase di analisi da parte dello staff di validazione
|Titolo:||Insights into Performance-Based Budgeting: A literature review and a research agenda|
|Rivista:||PUBLIC MANAGEMENT REVIEW|
|Citazione:||Mauro, S.G., Cinquini, L., & Grossi, G. (2016). Insights into Performance-Based Budgeting: A literature review and a research agenda. PUBLIC MANAGEMENT REVIEW, 19(7), 911-931.|
|Appare nelle tipologie:||1.1 Articolo in rivista|
File in questo prodotto: