TY - JOUR
T1 - Converging and diverging pressures in PBB development
T2 - the experiences of Finland and Sweden
AU - Grossi, Giuseppe
AU - Mauro, Sara Giovanna
AU - Vakkuri, Jarmo
PY - 2018
Y1 - 2018
N2 - This paper aims to provide institutional explanations for the development of performance-based budgeting (PBB). Particularly, we explore the tensions between converging and diverging pressures. By analysing PBB in two countries with significant experience with it, Finland and Sweden, the research explains why we observe only evolutionary changes in actual budgetary practices. Indeed, the introduction of this practice is part of a global reform process undertaken over decades by public sector organizations. Nevertheless, the countries still struggle with PBB and, despite global converging pressures, diverging pressures shape its development, challenging its implementation and use, and paving the way for evolutionary changes.
AB - This paper aims to provide institutional explanations for the development of performance-based budgeting (PBB). Particularly, we explore the tensions between converging and diverging pressures. By analysing PBB in two countries with significant experience with it, Finland and Sweden, the research explains why we observe only evolutionary changes in actual budgetary practices. Indeed, the introduction of this practice is part of a global reform process undertaken over decades by public sector organizations. Nevertheless, the countries still struggle with PBB and, despite global converging pressures, diverging pressures shape its development, challenging its implementation and use, and paving the way for evolutionary changes.
KW - Performance budgeting
KW - ambiguities
KW - central government
KW - institutional logics
KW - isomorphism
U2 - 10.1080/14719037.2018.1438500
DO - 10.1080/14719037.2018.1438500
M3 - Article
SN - 1471-9037
VL - 20
SP - 1836
EP - 1857
JO - Public Management Review
JF - Public Management Review
IS - 12
ER -