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dc.contributor.authorRauskala, Iris Eliisa-
dc.contributor.authorFuhrimann, Sandra-
dc.description.abstractFrom an international perspective, there is an ever increasing interest in performance budgeting as documented by the latest OECD study (2007). The best-known, earlier approaches to performance budgets, like the Planning-Programming-Budgeting system (PPBS) in the 1960s, Management by objectives (MBO) and Zero-based budgeting (ZBB) in the 1970s are said to have failed or were unpractical for the one or the other reason, leading Schick (2007) to his famous saying: “Performance budgeting is easy to explain but has been hard to implement.” In his often-quoted 1998 article (Schick 1998), he writes on the necessity of sequencing financial management reforms in order to be able to achieve a status like New Zealand, which has been known for its stringent model of the results-oriented, contractual state, based on easier-to-measure outputs and not outcomes in the beginning, however.de_CH
dc.publisherEuropean Group for Public Administration EGPAde_CH
dc.rightsLicence according to publishing contractde_CH
dc.subject.ddc350: Öffentliche Verwaltungde_CH
dc.titleWe’re doing reasonably fine, thanks. Why not evaluate what we’re doing? : what evaluation tells us about the state of performance budgeting in Switzerlandde_CH
dc.typeKonferenz: Paperde_CH
zhaw.departementSchool of Management and Lawde_CH
zhaw.organisationalunitInstitut für Verwaltungs-Management (IVM)de_CH
zhaw.conference.details34th EGPA Annual Conference, Bergen, Norway, 5-8 September 2012de_CH
zhaw.publication.reviewNot specifiedde_CH
Appears in collections:Publikationen School of Management and Law

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