Converging and diverging pressures in PBB development: the experiences of Finland and Sweden

Giuseppe Grossi, Sara Giovanna Mauro, Jarmo Vakkuri

Forskningsoutput: TidskriftsbidragArtikelPeer review

6 Citeringar (Scopus)

Sammanfattning

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.

OriginalspråkEngelska
Sidor (från-till)1836-1857
Antal sidor21
TidskriftPublic Management Review
Volym20
Utgåva12
DOI
StatusPublicerad - 2018

Nationell ämneskategori

  • Ekonomi och näringsliv (502)

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